Tax & Legal

Kategorien: Alle (3 gefunden)

1. 20. Oktober 2023

   Update: Extended unlimited gift tax liability constitutional ...

   According to a decision of the Supreme Tax Court the so called “extended unlimited gift tax liability” does not violate the constitutional principle of equality and the freedom of movement of capital under EU law. The German gift tax arises if the donor is a resident at the time the gift is made, or the acquirer is a resident at the time the tax arises. If this is the case, the tax is levied for the total amount of assets received, irrespective of whether these are of domestic or foreign origin.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: gift tax, unlimited tax liability
2. 17. April 2023

   Waiver of exit tax upon return to Germany

   According to a decision of the Supreme Tax Court the exception from the exit taxation due to an "only temporary absence" must be granted if the taxpayer again becomes subject to unlimited income tax within five years after leaving Germany and irrespective of the question whether he had from the outset the intention to return.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: exit tax, unlimited tax liability
3. 22. März 2019

   Unlimited tax liability with dual residency

   The fact that a taxpayer has both a residence in Germany and a residence abroad does not, according to a ruling by the Supreme Tax Court, preclude the existence if an unlimited tax liability even when the foreign residence constitutes the centre of the taxpayer’s vital interests

   Kategorien: Supreme Tax Court cases

   Schlagwörter: centre of vital interests, limited taxpa ...