24. Februar 2015 Annuity paid for business deductible by non-resident The ECJ has held that a non-resident taxpayer must be able to deduct an annuity paid in consideration for a business interest on the same lines as a resident. Kategorien: From EuropeSchlagwörter: annuity, special expenses, inheritance, ...
25. November 2014 Pension payment for early inheritance deductible for non-res ... An ECJ advocate general has suggested the court hold for a second time that Germany must allow a non-resident a deduction on the same terms as a resident for a pension paid to his father in consideration of his early assumption of joint ownership in the family business. Kategorien: From EuropeSchlagwörter: inheritance, family business, ownership