Kategorien: Supreme Tax Court cases (649 gefunden)

1. 05. Mai 2025

   Parallel imports of (original) medicinal products may be hid ...

   The Supreme Tax Court decided that so-called parallel imports of (original) pharmaceuticals may constitute a hidden profit distribution on the part of the group's (domestic) sales company and in favor of the (foreign) parent company.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: hidden distributions, third country impo ...
2. 04. Mai 2025

   Tax exemption of foreign branch income

   In two decisions, the Supreme Tax Court has defined in more detail the requirements for a foreign permanent establishment in cross-border situations under a double tax treaty (DTT). If such a treaty exists, double taxation is usually avoided by exempting the foreign branch income from German tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: double tax treaty, Foreign Permanent Est ...
3. 02. Mai 2025

   Tax group: Management holding partnership as parent company

   In a recently published decision, the Supreme Tax Court held that a commercial activity as stated in Section 14 (1) no. 2 sentence 2 Corporation Tax Act also exists if the controlling partnership acts exclusively as managing holding company. Intra-group services for other additional commercial activities are not required.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: corporation tax group, management holdin ...
4. 30. April 2025

   Tax treatment of shareholder loan granted to asset-managing ...

   A shareholder loan granted to an asset-managing partnership is not recognized from a tax point of view insofar as the company's loan liability is attributable to its shareholder for tax purposes (Section 39 (2) no. 2 of the German Fiscal Code). According to a recent decision of the Supreme Tax Court, the loan agreement neither leads to deductible income-related expenses for the borrower nor to income from capital assets for the lender but is rather considered a tax-neutral contribution. This would be different only in the case of commercially active partnerships.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: IFRS (Asset Management), partnership, sh ...
5. 29. April 2025

   Tax treatment of shareholder loan granted to asset-managing ...

   A shareholder loan granted to an asset-managing partnership is not recognized from a tax point of view insofar as the company's loan liability is attributable to its shareholder for tax purposes (Section 39 (2) no. 2 of the German Fiscal Code). According to a recent decision of the Supreme Tax Court, the loan agreement neither leads to deductible income-related expenses for the borrower nor to income from capital assets for the lender but is rather considered a tax-neutral contribution. This would be different only in the case of commercially active partnerships.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: IFRS (Asset Management), shareholder loa ...
6. 27. April 2025

   Attribution taxation for foundations under the Foreign Tax A ...

   In a most recent judgment, the Supreme Tax Court decided that the restriction for exemption from taxation of the retained income of foreign foundations with their management or registered office in a member state of the European Union or a contracting state of the EEA to be in conflict with the EU free movement of capital.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: free movement of capital, family foundat ...
7. 27. April 2025

   VAT: Services of a gym during Corona lockdown

   Services provided by a fitness studio operator are also subject to VAT if the gym is closed. The continued payment of membership fees as well as the replacement services offered by the gym operator during the corona lockdown is an exchange of services subject to VAT. According to a most recent judgment of the Supreme Tax Court this also applies if the members (as the recipients of the service) do not actually make use of the offered gym services, do not wish to do so or are unable to make use of them.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Coronavirus (COVID-19), fitness studio / ...
8. 21. April 2025

   No deduction of income-related expenses if taxpayer moves to ...

   In a most recent decision, the Supreme Tax Court held that expenses incurred by the taxpayer for moving to another home to set up a separate workplace (for the first time) are not deductible as income-related expenses. This also applies if the taxpayer is forced to work from home - as in times of the coronavirus pandemic - or tries to reconcile work and family life by working from home.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Home office
9. 21. April 2025

   Permanent establishment not viewed as employer under relevan ...

   A foreign permanent establishment of a legally independent person resident in Germany cannot be viewed as employer. This was decided by the Supreme Tax Court in a recent judgment regarding the double tax treaties with the Netherlands, Japan, the UK, Spain, Australia, Ireland, Belgium, Switzerland, Italy, Denmark, Canada, Singapore, Norway, Greece and France.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: employer, permanent establishment (PE)
10. 17. April 2025

    No constitutional concerns regarding late-payment penalties ...

    In a most recent decision in relation to a request to suspend a tax payment, the Supreme Tax Court confirmed the constitutionality of the rate of the late- payment penalties because of the rise in interest rates that began with the start of the war in Ukraine. According to the Court, at least since March 2022, there are no longer any serious doubts about the constitutionality of the statutory regulation on the amount of late-payment surcharges.

    Kategorien: Supreme Tax Court cases, Tax & Legal New ...

    Schlagwörter: tax interest, penalty surcharge
11. 06. April 2025

    Corporation tax group and non-typical silent partnership

    An untypical silent partnership in the controlled group company does not generally prevent the recognition of a consolidated tax group for corporation tax purposes. With this current decision, the Supreme Tax Court disagrees with the previous opinion of the tax authorities.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: non-typical silent partnership, corporat ...
12. 31. März 2025

    Economic ownership of shares assigned as collateral

    In a most recent decision, the Supreme Tax Court held that the shares transferred by way of security are attributable to the purchaser ( who is also the secured party) as of the date of transfer of ownership if the purchaser can legally and effectively exercise the material rights associated with the shares (in particular the sale and exercise of voting rights) and regardless whether the security event occurs.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Collaterals / Sicherheiten, share transf ...
13. 31. März 2025

    German-French double tax treaty: Taxation of severance payme ...

    As the state of employment, Germany has the right to tax a severance payment to the extent that the employee has exercised the activity in Germany. According to a decision of the Supreme Tax Court in the case of cross-border situations, the exclusion to tax benefits in kind from the exercise of share options and comparable rights under tax treaty law is based pro rata temporis on the place of employment of the employee during the vesting period (defined as the period in which the employee is entitled to acquire the options).

    Kategorien: Supreme Tax Court cases

    Schlagwörter: stock options, severance payment, income ...
14. 21. März 2025

    Extended limited tax liability if income is subject to U.K. ...

    A taxpayer who emigrated to the U.K. and who exercised his right under U.K. tax law to pay tax on income not earned in the U.K. on a "remittance basis" is caught by the preferential taxation regime of Sec. 2 (2) No. 2 Foreign Tax Act and subject to extended limited tax liability in Germany.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: extended tax liability, preferential tax ...
15. 17. März 2025

    Tax treatment of awards for scientific publications

    In a most recently published decision, the Supreme Tax Court held that a financial science award can only be regarded as taxable income from employment if it is awarded to the employee for services rendered to his employer.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: income from employment, award
16. 17. März 2025

    Hidden profit distributions in the case of stock corporation ...

    The Supreme Tax Court decided that remuneration agreements (for profit related bonuses and sales bonuses) between a stock corporation (AG) and a member of the management board who is also a minority shareholder are generally to be recognized for tax purposes. Only in exceptional cases are they treated as a hidden profit distribution, specifically if there are clear indications in individual cases that the supervisory board of the AG has unilaterally focused on the interests of the management board member in the remuneration agreement.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: hidden distributions
17. 17. März 2025

    No deduction of foreign taxes for trade tax purposes within ...

    The Supreme Tax Court decided that the portfolio dividends received by the controlled company within a tax group from domestic and foreign corporations via an investment fund are subject to trade tax in full. A deduction of foreign withholding taxes in accordance with Section 34c (2) of the German Income Tax Act is not possible when determining the trade income tax basis of the tax consolidation group (Organschaft).

    Kategorien: Supreme Tax Court cases

    Schlagwörter: foreign tax credit, trade tax group
18. 15. März 2025

    Restriction to offset losses from tax deferral models not un ...

    Section 15b Income Tax Act dealing with the restriction of loss utilization for tax deferral models does not presuppose that an investment is not economically sensible or has not proved particularly successful. The restriction for an offset and deduction of losses from tax deferral models is also constitutional in the case of a so-called definitive loss. This was currently decided by the Supreme Tax Court who hereby confirmed its previous case law on this matter.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: loss offset, tax deferral scheme, tax lo ...
19. 10. März 2025

    No domestic residency in case of rental of German property

    The Münster Tax Court has rejected an earlier decree of the Federal Ministry of Finance according to which entrepreneurs based abroad who own a rented property located in Germany are treated as being resident in Germany if the otherwise exempt rentals are subject to VAT by way of a waiver pursuant to Section 9 VAT Act.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: permanent establishment (PE), property r ...
20. 07. März 2025

    Special requests after conclusion of agreement for purchase ...

    In two similar decisions the Supreme Tax Court held that amounts charged for subsequent special requests for a property yet to be built are subject to real estate transfer tax if there is a legal relationship to the original property purchase agreement. These costs are then assessed in a subsequent separate tax notice. However, this does not apply to house connection costs if the property buyer has already agreed to assume these costs in the (original) property purchase agreement.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: property, real estate transfer tax
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