09. März 2011 Interest of British property LLP taxed in Germany as interes ... The Supreme Tax Court has held that the interest income of a German-owned limited partnership in England is taxable in Germany as interest, and not exempt as trading income. The capital gain on the sale of the property is not exempt as taxable in the UK, merely because of the capital allowance claw-back. Kategorien: Supreme Tax Court casesSchlagwörter: capital gain, interest, property, limite ...
