02. Dezember 2024 No tax privileges for fundamentalist and extremist corporati ... In two recent decisions published on 28 November 2024, the Supreme Tax Court commented on the tax privileged non-profit status (public-benefit purpose) of extremist corporations and the presumption of conformity resulting from a Federation’s or a Land’s report on the protection of the constitution according to Sections 51 (3) sentence 2 of the German Fiscal Code. Kategorien: Supreme Tax Court casesSchlagwörter: tax privilege, non-profit associations, ...
01. August 2021 Additional severance payment for earlier termination of empl ... The mutual termination of an employment is normally (also) in the interest of the employer. A severance payment made in return is therefore generally tax privileged. The Lower (regional) Tax Court of Hesse decided that this also applies in the event of an additional payment because of the (premature) termination of the employment relationship prior to the date as originally set in the termination agreement. Kategorien: Tax CourtSchlagwörter: compensation payment, tax privilege, sev ...
30. April 2021 Recognition of charitable status of foreign foundations foll ... In a tax court ruling, the Lower Saxony Tax Court considered the requirements applicable to a foundation established under foreign law. Kategorien: Tax CourtSchlagwörter: charities, charitable status, tax privil ...
