Kategorien: Tax Court (40 gefunden)

1. 27. September 2023

   Adjustment of branch profit only if terms do not meet arm’s ...

   The Nuremberg Tax Court decided that the provision of Sec. 1 (5) in conjunction with Sec. 1 (1) of the Foreign Tax Act regarding the arm's length principle for cross-border determination of the income of a permanent establishment is not relevant and, to this extent, the ordinance on the allocation of profits of permanent establishments (Betriebsstättengewinnaufteilungverordnung) is also not applicable if there is no transfer pricing issue between a domestic permanent establishment and its foreign parent.

   Kategorien: Tax Court

   Schlagwörter: permanent establishment (PE), arm's leng ...
2. 06. September 2023

   Profit allocation of cross-border pipeline operations

   In two decisions, the Düsseldorf Tax Court commented on the profit allocation regarding the operation of a transnational pipeline network between Germany, Belgium and the Netherlands through so-called pipeline operating sites which are permanent establishments from a tax point of view.

   Kategorien: Tax Court

   Schlagwörter: permanent establishment (PE), profit adj ...
3. 01. September 2023

   Income tax on transfer of assets following dissolution of US ...

   The tax court of Muenster decided that the income from a dissolution of two US trusts be taxed as investment income in the hands of the beneficiary, except for income which accrued prior to 9 December 2010 (by protection of legitimate expectations).

   Kategorien: Tax Court

   Schlagwörter: Liquidation, trust
4. 28. August 2023

   No gift tax on increase in shareholder’s value by way of dis ...

   In a recent ruling, the (lower) Tax Court of Hamburg decided that the disproportionate contribution to the free capital reserve of a partnership limited by shares is not a transaction that is subject to gift tax.

   Kategorien: Tax Court

   Schlagwörter: gift tax, capital contribution
5. 23. August 2023

   Update: Alternative services of a gym during Corona lockdown ...

   There is no taxable service by a fitness studio operator if the gym is closed. Neither the continued payment of membership fees nor the replacement services offered by the operator is an exchange of services subject to VAT. With this decision, the Hamburg tax court deviates from an earlier view held by the Schleswig-Holstein tax court. Both proceedings are now pending before the Supreme Tax Court for final clarification.

   Kategorien: Tax Court

   Schlagwörter: Coronavirus (COVID-19)
6. 21. März 2023

   Findings during cash inspection may warrant subsequent tax a ...

   Similar to a VAT inspection pursuant to Section 27b of the German VAT Act, the review of the cash-system (here: at a restaurant business) does not require prior notice or the specification of reasons. This was decided by the Hamburg Tax Court. In addition, the court held that the cash inspection allows an automatic follow-up tax audit if warranted by the facts determined during the cash inspection.

   Kategorien: Tax Court

   Schlagwörter: tax audit
7. 30. Oktober 2022

   No option for full income tax assessment for German citizen ...

   According to the Cologne Tax Court, the preclusion of German employees resident in Switzerland for full assessment of German income tax is contrary to EU law. The court has referred the case to the European Court of Justice (ECJ) for a preliminary ruling with respect to the Agreement for the Free Movement of Persons between the EU and Switzerland.

   Kategorien: Tax Court

   Schlagwörter: employment income, free movement of pers ...
8. 25. August 2022

   Services of a hygiene specialist not subject to VAT

   The Muenster Tax Court has ruled that services provided by a self-employed hygiene specialist to geriatric facilities and nursing homes are exempt from VAT under Article 132 (1) (g) of the VAT Directive.

   Kategorien: Tax Court

   Schlagwörter: Medical care, health care, VAT Exemption
9. 19. August 2022

   Swiss inheritance tax to be credited against German gift tax

   If a gift is subject to inheritance tax under foreign law (here: Switzerland) because the donor dies within a short period of time after the donation, the tax is to be credited against the German gift tax pursuant to Section 21 Inheritance Tax and Gift Tax Act. With this decision, the Duesseldorf Tax Court upheld the claim of the plaintiff, who had residences both in the Canton of Lucerne and in Germany.

   Kategorien: Tax Court

   Schlagwörter: tax credit, inheritance and gift tax
10. 19. August 2022

    No tax evasion if tax office has access to electronic wage t ...

    According to a recent ruling of the Münster Tax Court there is no tax evasion if the taxpayer on the one hand had failed to submit tax returns, but the tax office nevertheless has all the necessary information by means of the automated electronic wage tax certificates.

    Kategorien: Tax Court

    Schlagwörter: Tax evasion, employment income, wage tax ...
11. 18. August 2022

    5%-taxation of cross-border merger gains compatible with EU ...

    The transfer gain following an upstream merger must be added back to taxable income of the parent corporation at 5% as non-deductible operating expenses according to Section 8b (3) Sentence 1 Corporation Tax Act in conjunction with Section 12 (2) Sentences 1 and 2 Reconstructions Tax Act. The Schleswig-Holstein Tax Court held this to be in accordance with the EU Merger Directive.

    Kategorien: Tax Court

    Schlagwörter: non-deductible expenses, Upstream merger
12. 21. Juni 2022

    Tax exemption under a double tax treaty - amendment after as ...

    In a recent ruling, the Münster Tax Court had to decide on the income tax and treaty law treatment of a severance payment received by the plaintiff as a soldier in the British armed forces

    Kategorien: Tax Court

    Schlagwörter: double tax treaty, tax exemption, correc ...
13. 05. Juni 2022

    Free movement of capital inapplicable in case German company ...

    In a most recent decision, the Regional Tax Court of Düsseldorf dismissed the claim of a Japanese corporation for a refund of withholding tax on the grounds that the case was within the scope of the EU principles for freedom of establishment which the plaintiff, being a resident of a third country, could not invoke.

    Kategorien: Tax Court

    Schlagwörter: free movement of capital, freedom of est ...
14. 03. Juni 2022

    UPDATE: Credit of Canadian withholding tax on dividends also ...

    The Regional Tax Court of Hesse held that withholding tax levied in Canada on dividends distributed by a Canadian corporation to a German corporation should be credited against German trade tax. The tax authorities have in the meantime launched an appeal against this judgment and the case is now pending before the Supreme Tax Court for final clarification.

    Kategorien: Tax Court

    Schlagwörter: withholding tax, foreign tax credit, tra ...
15. 31. Mai 2022

    Update: Cum-ex trading is tax evasion

    In its decision of 28 July 2021, the Federal Court of Justice held that claiming a refund or credit of withholding tax in the wake of cum-ex schemes is a criminal act of tax evasion. The proceeds obtained in these illegal transactions and the benefits derived therefrom may be collected.

    Kategorien: Tax Court

    Schlagwörter: cum-ex, Tax evasion
16. 11. Mai 2022

    Employment related expenses of an ambassador for official re ...

    The Tax Court of Rhineland-Palatinate ruled that an ambassador who maintains an apartment in Germany and is ordered by the Foreign Office to move into an official residence at the foreign embassy can claim the costs of this apartment abroad as income-related expenses, regardless of its size.

    Kategorien: Tax Court

    Schlagwörter: employment expense
17. 06. Mai 2022

    Swiss/German tax treaty: permanent establishment of taxi bus ...

    The Tax Court of Baden-Württemberg has ruled that premises in a Swiss taxi radio control centre may constitute a permanent establishment and, as a result, the resultant commercial income may be tax-exempt in Germany.

    Kategorien: Tax Court

    Schlagwörter: double tax treaty, permanent establishme ...
18. 26. März 2022

    No claim for refund of withholding tax for Canadian pension ...

    The Regional Tax Court of Munich rendered its final decision in the case of the College Pension Plan of British Columbia which is a pension fund in the legal form of a trust under Canadian law. The court held that the pension fund is not entitled to relief from withholding tax on dividends from domestic portfolio holdings. The court saw no violation of the free movement of capital. This judgment was preceded by a decision of the European Court of Justice (ECJ) as a result of a preliminary request submitted by the Munich tax court.

    Kategorien: Tax Court

    Schlagwörter: withholding tax refund, canadian pension ...
19. 22. Februar 2022

    German tax implications on benefits granted by foreign found ...

    Are payments and contributions in kind from a foreign family foundation subject to German income tax? And what is the situation as regards the gift tax? Two tax court decisions shed some light. According to the Supreme Tax Court there is no gift tax liability for the beneficiary. The Regional Tax Court of Hamburg is of the opinion that a one-time payment from the foundation is subject to German income tax.

    Kategorien: Tax Court

    Schlagwörter: gift tax, family foundation, beneficiary ...
20. 13. Dezember 2021

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

    A taxpayer resident in the U.K. who exercises 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: Tax Court

    Schlagwörter: preferential taxation, extended limited ...
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