Tax & Legal

Kategorien: Alle (15 gefunden)

1. 14. Juni 2024

   ECJ: No fixed establishment of German company on the basis o ...

   The European Court of Justice held that a German resident company (limited partnership) has no establishment for VAT purposes in Romania under a service contract with a Romanian group company. The court also addressed the question of the place of performance under the circumstances in the case referred.

   Kategorien: European Court of Justice

   Schlagwörter: permanent establishment (PE), Place of s ...
2. 27. September 2023

   Adjustment of branch profit only if terms do not meet arm’s ...

   The Nuremberg Tax Court decided that the provision of Sec. 1 (5) in conjunction with Sec. 1 (1) of the Foreign Tax Act regarding the arm's length principle for cross-border determination of the income of a permanent establishment is not relevant and, to this extent, the ordinance on the allocation of profits of permanent establishments (Betriebsstättengewinnaufteilungverordnung) is also not applicable if there is no transfer pricing issue between a domestic permanent establishment and its foreign parent.

   Kategorien: Tax Court

   Schlagwörter: permanent establishment (PE), arm's leng ...
3. 06. September 2023

   Profit allocation of cross-border pipeline operations

   In two decisions, the Düsseldorf Tax Court commented on the profit allocation regarding the operation of a transnational pipeline network between Germany, Belgium and the Netherlands through so-called pipeline operating sites which are permanent establishments from a tax point of view.

   Kategorien: Tax Court

   Schlagwörter: permanent establishment (PE), profit adj ...
4. 18. August 2023

   Permanent establishment and fixed business facility for serv ...

   The requirements for a permanent establishment pursuant to Section 12 sentence 1 German Fiscal Code, which are also characteristic for the concept of a permanent establishment under the double tax treaty with the United Kingdom, are met if the person providing the service (here: an aircraft mechanic/engineer) is given only restricted use of site-related business facilities (here: locker and safe deposit box in common rooms on the airport premises) in the course of his services (here: maintenance work on aircraft). This was decided by the Supreme Tax Court in a most recent judgment.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: permanent establishment (PE), supply of ...
5. 26. Juli 2022

   Definition of permanent establishment under previous and cur ...

   The owner of a business has a permanent establishment at the fixed place of business of his client if he continuously works there, even if he has his own permanent establishment at a different place. After the revision of the tax law on travel expenses as of 2014, the first place of work is primarily determined based on the employee's contractual assignment or by internal instructions of the employer.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: business travel, travelling expenses, pe ...
6. 23. Mai 2022

   ECJ and VAT: No fixed establishment through subsidiary provi ...

   In a recent judgment the European Court of Justice (ECJ) held that a German company does not maintain a fixed establishment through its Romanian subsidiary where the latter actively promoted the products of the German company in Romania based on marketing, advertising and regulatory strategies established and developed by the German parent.

   Kategorien: European Court of Justice

   Schlagwörter: permanent establishment (PE), marketing ...
7. 06. Mai 2022

   Swiss/German tax treaty: permanent establishment of taxi bus ...

   The Tax Court of Baden-Württemberg has ruled that premises in a Swiss taxi radio control centre may constitute a permanent establishment and, as a result, the resultant commercial income may be tax-exempt in Germany.

   Kategorien: Tax Court

   Schlagwörter: double tax treaty, permanent establishme ...
8. 08. Juli 2021

   VAT: No permanent establishment in case of property rental

   The European Court of Justice (ECJ) ruled that the reverse charge is applicable to the leasing of real property located in Austria because the Jersey based lessor, in lieu of own local staff to perform services relating to the letting, does not have a permanent establishment (fixed place of business) in Austria.

   Kategorien: European Court of Justice

   Schlagwörter: reverse charge, permanent establishment ...
9. 03. Juni 2019

   Locker can constitute a fixed place of business for double t ...

   The Supreme Tax Court refused to overturn the tax court’s decision to refuse leave to appeal, agreeing with the lower court that a locker can constitute a fixed place of business within the meaning of Article XI Paragraph 1 of the German/British double tax treaty.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: double tax treaty, permanent establishme ...
10. 01. Januar 2017

    Administration publishes regulations on branch profits

    On December 22, 2016 the finance ministry has finally published its detailed administrative principles on the allocation of profits between a business and its foreign branches.

    Kategorien: Official Pronouncements

    Schlagwörter: permanent establishment (PE), branch, AO ...
11. 17. Dezember 2015

    Foreign branch loss recapture provision confirmed

    The ECJ has confirmed a German provision for the recapture of foreign branch losses previously deducted on sale of the foreign permanent establishment.

    Kategorien: From Europe

    Schlagwörter: permanent establishment (PE), Foreign br ...
12. 07. Oktober 2015

    Post-dissolution profits and losses from foreign P.E. attrib ...

    The Supreme Tax Court has held that the profit from the release of a provision no longer required arising from a foreign permanent establishment long after closure falls under the business profits clause of the relevant double tax treaty and is thus taxable in the foreign country.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: permanent establishment (PE), branch, pr ...
13. 25. April 2014

    Final PE loss abroad offset at home

    The Supreme Tax Court has held that a foreign PE loss that for all practical purposes cannot be offset in its country of origin can be offset in German as the country of the head office.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: permanent establishment (PE), loss abroa ...
14. 05. September 2013

    Draft ordinance on permanent establishment profits

    The finance ministry has published a draft of its ordinance on permanent establishment profits following the authorised OECD approach.

    Kategorien: PwC Reports

    Schlagwörter: permanent establishment (PE), ordinance, ...
15. 21. März 2013

    Old corporation tax rate on German branch income of non-EU c ...

    The Supreme Tax Court has held that the corporation tax rate on the permanent establishment income of non-EU foreign companies under the old, pre-2001 system was acceptable under community law and the double tax treaty.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: permanent establishment (PE), branch, im ...