18. August 2023 Loss from the sale of minority share to spouse no abuse of l ... The review to determine the taxpayer’s intention at making a profit for income to qualify as business income under Section 17 German Income Tax Act must be with regard to the taxpayer's entire shareholding in the corporation. An isolated analysis based on the single business share sold is not possible. In its current ruling, the Supreme Tax Court also comments on the question of abuse of rights with the intention to create tax losses in a case of increased acquisition costs because of a (paid) premium. Kategorien: Supreme Tax Court casesSchlagwörter: business income, Sale of shares, abuse o ...
16. Juli 2014 60% of liquidation loss deductible by natural person signifi ... The Supreme Tax Court has held that that the partial charge business income determination of natural person shareholders with a holding of at least 1% also applies to liquidation losses if a liquidation dividend is paid. Kategorien: Supreme Tax Court casesSchlagwörter: business income, liquidation loss, parti ...
05. Januar 2011 No requalification of royalty income of US partner to busine ... The Supreme Tax Court has held that the treaty attribution of the royalty income charged by a US partner is to his US business. Accordingly, it is not taxable in Germany as partnership profits. Kategorien: Supreme Tax Court casesSchlagwörter: treaty override, Royalty income, requali ...
