Tax & Legal

Kategorien: Alle (2 gefunden)

1. 07. Dezember 2025

   No accrual of loan interest if terms of payment are prolonge ...

   If a majority shareholder and the company decide that the interest maturity date from a loan granted to the company should be extended, the interest does not immediately accrue to the shareholder if the amendment was concluded prior to the original interest due date. According to the Supreme Tax Court, this applies irrespective of whether the terms and circumstances of the prolongation are customary and in line with arm's length principles.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: accruall, deferral, interest period
2. 21. Mai 2015

   10-year tax deferral on gain on transfer of assets to other ...

   The ECJ has held that a German deferral of the tax on the gain on transfer of assets to another member state over a ten-year period is not a disproportionate measure to achieve a legitimate object.

   Kategorien: From Europe

   Schlagwörter: transfer of assets, deferral