Tax & Legal News – Issue Q1 – April 2022

Here is our newsletter for the first quarter 2022! Covered topics:

Tax Court Cases

  • Federal Constitutional Court: Tax privilege granted for income from business profits over income from surpluses in 2007 unconstitutional
  • Cum-ex deal rejected by Supreme Tax Court for want of beneficial ownership of shares
  • Supreme Tax Court: Maintenance of separate work room not required for deduction of home-working costs

Official Pronouncements

  • Further extension of declaration deadlines for the 2020 taxable period by the Fourth Corona Tax Relief Act
  • Federal Ministry of Finance publishes Tax Relief Bill 2022
  • Draft Bill Organised Tax Evasion
  • German Federal Ministry of Finance (MoF) published two circulars in relation to the royalty limitation rules

From Europe

  • ECJ: Withholding tax on notional interest in case of interest-free loans compatible with EU law.
  • Documentation requirements for refund of withholding tax on portfolio dividends of foreign shareholders in breach of EU law

tax_legal_news April 2022

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