Tax & Legal

Kategorien: Alle (1821 gefunden)

1. 31. Dezember 2025

   MoF: Interpretation of agreements for avoidance of double ta ...

   In a most current circular, the Federal Ministry of Finance (MoF) revised its position on the application of the OECD Model Tax Convention when interpreting double taxation agreements (DTAs). This was prompted by the publication of a decision of the Supreme Tax Court of 5 December 2023.

   Kategorien: Official Pronouncements

   Schlagwörter: OECD model
2. 31. Dezember 2025

   Restoring the reduced tax rate on restaurant and catering se ...

   In the course of the Tax Amendment Act 2025 a reduction of VAT for restaurant and catering services, with the exception of the sale of beverages, to seven per cent was introduced from 1 January 2026 (Section 12 (2) No. 15 of the Value Added Tax Act). The Federal Ministry of Finance (MoF) has recently issued a brief decree as to specific aspects of the new rule.

   Kategorien: Official Pronouncements

   Schlagwörter: catering, reduced rate VAT
3. 23. Dezember 2025

   2025 Update to the OECD Model Tax Convention

   On 19 November 2025, the OECD published an update to the OECD Model Tax Convention and the corresponding commentary on Article 5 regarding permanent establishments. The new guidelines specify the circumstances under which a home office is considered as permanent establishment.

   Kategorien: From Europe

   Schlagwörter: OECD model
4. 19. Dezember 2025

   Compensation for violation of data protection by tax authori ...

   In a recently published decision, the Supreme Tax Court has for the first time commented on the requirements for claims of damages before the tax court against a tax authority due to violation of data protection regulations. Such action for damages pursuant to Art. 82 of the General Data Protection Regulation (GDPR) is generally inadmissible (for want of being adversely affected or burdened) if there has been no prior out-of-court request of the claim.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: damages, Data Protection
5. 19. Dezember 2025

   German taxation of payments from US 401(k) pension plan

   Payments from a pension plan under Section 401(k) of the US Internal Revenue Code are subject to income tax according to Section 22 No. 5 Sentence 2 letter b of the German Income Tax Act if made before 1 January 2025. The Supreme Tax Court’s conclusion on the matter is largely the result of the structural comparability recognized and acknowledged by Germany pursuant to Section 1 (1), § 1b (2) and (3) of the Law on Promotion of Employer Pension Schemes (Betriebsrentengesetz) specifying ways and means in which employers can organize occupational pension schemes.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: US Pensionsplan, pension plan
6. 16. Dezember 2025

   ECJ: Person liable for VAT in case of joint action by severa ...

   In a most recently published judgment, the European Court of Justice (ECJ) held that the VAT Directive precludes a national legislation which provides that one of the partners in a civil law partnership devoid of legal personality separate from that of its partners and providing taxable services is to be deemed to be the person liable to pay value added tax in respect of taxable services provided by the other partners in that partnership.

   Kategorien: European Court of Justice

   Schlagwörter: liability for VAT, taxable person
7. 16. Dezember 2025

   ECJ: Joint and several VAT liability of a third party after ...

   The request for a preliminary ruling from Bulgaria concerns the joint and several liability of a third party for the VAT debts of a person liable for payment of that VAT (a company) where that person no longer exists, and where the liability of that third party was not prescribed until after that company’s liquidation (here, removal of the principal debtor from the commercial register).

   Kategorien: European Court of Justice

   Schlagwörter: liability for VAT
8. 14. Dezember 2025

   Purchase of additional data concerning investments in offsho ...

   North Rhine-Westphalia (NRW) is taking another decisive step in the fight against tax evasion. The State Office for Combating Financial Crime has acquired a terabyte of data relating to customers in offshore tax havens. The impact on taxpayers could be tremendous.

   Kategorien: Official Pronouncements

   Schlagwörter: Tax evasion, tax haven
9. 14. Dezember 2025

   No gift tax exemption for contributions to state foundation

   Donations to a foundation with legal capacity established by a federal state are not exempt from gift tax if, according to the purposes specified in the statutes of the foundation, the donations do not exclusively serve the purposes of the federal state and are not exclusively used for tax-privileged purposes. This is the conclusion reached by the Supreme Tax Court in a recently published decision.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: donations, gift tax, foundation
10. 14. Dezember 2025

    No confiscation and utilization of damaged oil tanker and it ...

    In two separate but substantively related appeal proceedings for preliminary legal protection, the Supreme Tax Court held that customs authorities are not permitted to confiscate and to utilize the oil tanker “Eventin” for the time being in light of the European Union (EU) sanctions against Russia. The court sees “reasonable doubts“ as to the legitimacy of the proposed measures. It is not clear whether, despite EU sanctions, the ship and its cargo are allowed to enter and leave EU territory due to an exception applicable for emergencies.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: international shipping, fuel oil, Russia
11. 13. Dezember 2025

    Supreme Tax Court considers the land tax reform (“federal mo ...

    In three cases and following oral proceedings on 12 November 2025, the Supreme Tax Court held that using the capitalized earnings value method for the valuation of residential property to determine the land tax from January 1, 2025, to be constitutional.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: land tax, Taxation of real estate
12. 12. Dezember 2025

    No hidden distribution of severance pay for pension commitme ...

    The Supreme Tax Court once again decided on pension promises to a managing director who is also the majority shareholder of the employer company and specified in more detail the rules for distinguishing allowable business expenses from disallowable “hidden distributions”. In the case at hand the plaintiff received compensation for early termination of pension claims as a result of significant financial difficulties of the company.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: pension, hidden distributions, severance ...
13. 10. Dezember 2025

    ECJ: Documentation requirements for tax exemption and tax re ...

    In a most recent decision on the procedural approach to obtain a WHT exemption, the European Court of Justice (ECJ) has reaffirmed that procedural aspects and formalities can amount to disguised restrictions, and that the practical realization of fundamental freedoms must be ensured. This requires considering not only the relevant provisions of tax law but also any procedural requirements and formalities that may hinder the application of tax benefits or relief.

    Kategorien: European Court of Justice

    Schlagwörter: refund procedure, dividend withholding t ...
14. 10. Dezember 2025

    MoF: Administrative services for dependent fiduciary foundat ...

    Following an earlier decision of the Supreme Tax Court from 2024 on the VAT treatment of the administration (management) of fiduciary foundations, the Federal Ministry of Finance (MoF) has commented on the matter and amended Section 1.1 of the VAT Application Ordinance accordingly.

    Kategorien: Official Pronouncements

    Schlagwörter: foundation, fiduciary
15. 09. Dezember 2025

    EU Commission: Proposal of measures to ensure the timely imp ...

    On 21 October 2025, the Commission proposed targeted solutions to support companies, global stakeholders, third countries and Member States to ensure smooth implementation of the EU Deforestation Regulation (EUDR).

    Kategorien: From Europe

    Schlagwörter: IT-Systeme, Systemic Risk
16. 08. Dezember 2025

    Extended trade tax deduction in case of property rental toge ...

    Operating equipment is not part of the real estate for valuation purposes, its joint rental together with the real estate is harmful to the extended trade tax deduction pursuant to Section 9 No. 1 Sentence 2 Trade Tax Act. This also applies if the operating facility is permanently attached to the land or building. The only exception to this rule is if the joint-letting of the operating equipment permanently attached to the land or building is considered a secondary activity that does not affect the tax benefit, the Supreme Tax Court said in a most recent judgment.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: extended trade tax deduction
17. 07. Dezember 2025

    No accrual of loan interest if terms of payment are prolonge ...

    If a majority shareholder and the company decide that the interest maturity date from a loan granted to the company should be extended, the interest does not immediately accrue to the shareholder if the amendment was concluded prior to the original interest due date. According to the Supreme Tax Court, this applies irrespective of whether the terms and circumstances of the prolongation are customary and in line with arm's length principles.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: accruall, deferral, interest period
18. 07. Dezember 2025

    Compensation for waiver of usufruct on leased property subje ...

    The remuneration for waiving a right of usufruct to a private property is taxable as compensation in accordance with Section 24 No. 1 letter a of the Income Tax Act (ITA) if the owner of the usufruct right at the time of the waiver has actually leased the property and earned taxable income from rental and leasing. According to a recent decision of the Supreme Tax Court, this applies irrespective of whether the taxpayer receiving compensation for lost or foregone income was under legal, economic, or actual pressure at the time the agreement for waiver was concluded.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: compensation payment, waiver
19. 06. Dezember 2025

    German Parliament passes the Tax Amendment Act 2025

    On 4 December 2025, the German Parliament passed the Tax Amendment Act 2025 in the committee version.

    Kategorien: Tax & Legal News, Legislation

    Schlagwörter: Income Tax Act, Finance Act
20. 05. Dezember 2025

    Tax relief under Section 7i of the Income Tax Act restricted ...

    In a recently published judgment, the Supreme Tax Court decided that the restriction for tax relief under Section 7i of the Income Tax Act to domestic historical monuments and therefore the disallowance of the increased depreciation for historical monuments located abroad to be, in principle, consistent with EU law.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: depreciation
21. Weitere laden