18. August 2023 No flat rate taxation in case of shareholder debt financing ... The Supreme Tax Court decided that interest from loans made by a taxpayer to a foreign corporation in which he indirectly holds an interest of at least 10% is subject to the regular progressive scale rate income tax rather than to the (lower) flat rate of 25%. This applies for all tax years prior to the introduction of the Finance Bill 2020. Kategorien: Supreme Tax Court casesSchlagwörter: shareholder loan, flat rate
04. April 2013 Income tax of foreign artists The finance ministry has revised the lump sum rules for the taxation of foreign artists, basing them on a tax rate of 20%. Kategorien: Official PronouncementsSchlagwörter: foreign artist, lump sum, flat rate
