Tax & Legal

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

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  1. 21. März 2023

    Findings during cash inspection may warrant subsequent tax a ...

    Similar to a VAT inspection pursuant to Section 27b of the German VAT Act, the review of the cash-system (here: at a restaurant business) does not require prior notice or the specification of reasons. This was decided by the Hamburg Tax Court. In addition, the court held that the cash inspection allows an automatic follow-up tax audit if warranted by the facts determined during the cash inspection.

    Kategorien: Tax Court
    Schlagwörter: tax audit
  2. 21. März 2023

    Tax Insights from Global Structuring - Germany publishes Pil ...

    The Federal Ministry of Finance (MoF) published a draft law on March 20, to implement the ‘Pillar Two’ Directive ensuring a global minimum taxation for multinational groups and large domestic groups in the European Union (so-called Minimum Tax Directive Implementation Act - MinBestRL-UmsG). The publication of the German draft law follows the formal adoption by the EU Council to adopt Pillar Two on December 15, 2022.

    Kategorien: Legislation, Tax & Legal Newsflash
    Schlagwörter: Gesetzgebung, EU-Recht, Pillar Two
  4. 17. März 2023

    A way forward on the Protocol on Ireland/Northern Ireland: P ...

    On 27 February 2023 the European Commission and the Government of the United Kingdom reached a political agreement in principle on the Windsor Framework. This constitutes a comprehensive set of joint solutions aimed at addressing, in a definitive way, the practical challenges faced by citizens and businesses in Northern Ireland, thereby providing them with lasting certainty and predictability.

    Kategorien: From Europe
    Schlagwörter: Brexit, Union Customs Code
  5. 17. März 2023

    第26回世界CEO意識調査 (2022年PwC実施)

    PwCは2022年10月から11月にかけて、第26回世界CEO意識調査を実施しました。世界105カ国・地域の4,410名のCEO（うち日本のCEOは176名）から、世界経済の動向や、経営上のリスクとその対策などについての認識を聞いています。 調査結果から浮かび上がってきたのは、世界経済の変調と、その成長に対する懐疑的な見方です。世界的なインフレーション懸念は資金調達や投資の環境を大きく変え、ロシアによるウクライナ侵攻は各地域における地政学的対立への懸念を強めています。本稿は調査の中から日本企業のCEO176名の回答を抜粋しました。

    Kategorien: Japanese Business Network (JBN) Newsflas ...
    Schlagwörter: Japan
  7. 13. März 2023

    Rental of movable living containers subject to reduced VAT r ...

    The reduced Value Added Tax (VAT) rate does not only apply to the rental of land and the buildings fixed to it, but also in general to the rental of living and sleeping quarters by an entrepreneur for the short-term accommodation of strangers. According to the Supreme Tax Court this also includes the renting of non-stationary living containers to harvesters (seasonal workers).

    Kategorien: Supreme Tax Court cases
    Schlagwörter: reduced rate VAT, rental
  9. 08. März 2023

    Cryptocurrencies to be taxed as capital gain if not held for ...

    Gains realized by taxpayers within one year from the sale or exchange of cryptocurrencies such as Bitcoin, Ethereum and Monero are subject to taxation as a private capital gain. At least as far as the year 2017 was concerned the Supreme Tax Court held that there was no normative enforcement deficit in the recognition and taxation of transactions with currency tokens which could be viewed as unconstitutional.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Cryptocurrencies (Virtual Currencies), C ...
  11. 08. März 2023

    Taxation of stock options in the event of change of residenc ...

    Concerning the taxation of stock options the Supreme Tax Court decided that the question of residency is not to be answered by looking at the year in which the benefit was received (which was the year in dispute), but rather at the time of the plaintiff's residency abroad in the period between the grant of the options and the date on which the option could be exercised for the first time.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: residence, stock options
  19. 16. Februar 2023

    Tax consolidation group in case of insolvency

    The profit pooling agreement under the concept of a tax consolidation group (Organschaft) must be concluded for at least five years and be followed throughout its entire term. According to the decision of the Supreme Tax Court recognition of the Organschaft is to be denied with retroactive effect if preliminary annual financial statements of the controlled company can no longer be adjusted due to insolvency and if a different result would have been reported in the final annual financial statements if the accounting principles under commercial law had been applied correctly.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: profit pooling agreement, insolvency, ta ...
  20. 15. Februar 2023

    Supreme Tax Court: Full trade tax add-back of remuneration f ...

    The remuneration paid to managing directors for the management of a partnership limited by shares (KGaA) must be added back for trade tax purposes even where the KGaA concluded an employment contract directly with the managing directors who each are limited partners of a limited partnership (GmbH & Co. KG), which itself is the general partner of KGaA (the plaintiff). According to the Supreme Tax Court, such "third-party employment" does not reduce the amount of add-back when determining the KGaA's trading income if the KG is entitled to a corresponding claim for compensation by its articles of association.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: management agreement, trade tax addback
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