Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  1. 26. Juli 2021

    British university college recognized as charitable foundati ...

    An ancient english university college may meet the requirements of a charitable foundation under German law and be exempt from corporate income tax because of its non-profit status. In its decision the Supreme Tax Court also found that the legal structure of the college is equivalent to that of a German foundation within the meaning of Sec. 80 (1) of the German Civil Code.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: british university college, charitable o ...

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Björn Viebrock

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