Suchergebnisse für: `athletes` (201 gefunden)

1. 05. Januar 2011

   Withholding tax for artists and athletes

   The finance ministry has published an extensive decree on the procedures to be followed when accounting for withholding taxes on the fees paid to non-resident artists, athletes, actors and entertainers.

   Kategorien: Official Pronouncements

   Schlagwörter: withholding tax, non-resident artists, a ...
2. 21. März 2025

   ECJ: Contract with juvenile sports talent for participation ...

   An agreement under which a sportsman under the age of majority is obliged to share part of his future income once he becomes a professional athlete may be in breach of the Directive on unfair terms in consumer contracts. The European Court of Justice held, that the national court must assess the unfairness of such a term by considering whether a legal clause to that effect is plain and intelligible as regards the financial consequences of the commitment.

   Kategorien: European Court of Justice

   Schlagwörter: athletes, consumer protection
3. 14. September 2022

   Payments from German Sports Aid Foundation to be taxed as bu ...

   In a recent ruling, the Supreme Tax Court decided that payments made by the German Sports Aid Foundation (Stiftung Deutsche Sporthilfe) to an athlete constitute business income of the athlete and thus is not only subject to income tax but also trade tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: athletes, sports services
4. 05. September 2012

   No withholding tax on payment to Austrian agency for broadca ...

   The Supreme Tax Court has held that a payment to an Austrian agency for the right to broadcast sporting events is not subject to withholding tax as a payment to the athlete(s) appearing.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: athletes, Artist, broadcasting
5. 24. November 2017

   Assignment of players as gift to a football club

   In a decision on 30 August 2017 the Supreme Tax Court held that where a third party provides his employees to a football club to serve as players, trainers or counsellors without receiving adequate consideration, the waiver of such compensation is to be considered as a taxable gift of the third party to the football club.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: employees, inheritance and gift tax, ass ...
6. 14. Oktober 2021

   To be or not to be: Disc Jockey versus brand ambassador

   Is the income earned by a disc jockey taxable as income from a trade or business? Thanks to the persistence of a member of this profession, the question has now been answered. The lawsuit of a disc jockey against his local tax office which took the income as genuine business income was successful: The regional tax court of Duesseldorf held that as an artist he generates income from self-employment and therefore is not subject to trade tax.

   Kategorien: Tax Court

   Schlagwörter: Artist, disc jockey, brand ambassador
7. 22. August 2025

   Taxation of income earned by a public service orchestra musi ...

   An orchestra musician employed by a public corporation in the Grand Duchy of Luxembourg is an artist within the meaning of Article 16 (1) of the double tax treaty between Germany and Luxembourg. The Supreme Tax Court has recently decided that his salary is taxable in Germany as income from employment with a credit of the tax paid in Luxembourg.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: double tax treaty, public sector, employ ...
8. 07. August 2012

   Royalty withholding tax on net income of EU creditor

   The ECJ has held that the withholding tax on a royalty paid to a corporation in another EU country may not be more than the corporation tax rate applied to the income less the directly related costs.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: withholding tax, royalty
9. 23. November 2011

   EU royalty payments to be taxed net

   The Supreme Tax Court has held that the withholding tax on royalty payments to licensors in other EU states should be on the net amount after deduction of direct costs.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: EU royalty, royalty, Scorpio
10. 25. März 2024

    Withholding tax on income of foreign artists performing in G ...

    In a recent ruling, the Supreme Tax Court has commented on the tax treatment of fees paid to artists with limited tax liability for their performances in Germany. A key criterion for tax deduction at source is the intention to make a profit and the commercial objective of the performances in Germany.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: foreign artist, limited taxpayer
11. 22. Juli 2025

    Update: Gains from online poker may be subject to income tax

    In a most recent decision, the Supreme Tax Court held that winnings from online poker games can be subject to income tax. If a poker player plays regularly and successfully in poker tournaments, the gains are qualified as income from a trade or business.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: online game
12. 17. Februar 2025

    Allocation of employment income of airline pilot under Doubl ...

    According to a most recent decision of the Supreme Tax Court, the income from employment of a pilot resident in Germany and who is employed in international air traffic by a Swiss-based company is only exempt from German income tax (subject to progression) to the extent that he performs his activity on Swiss soil and in Swiss airspace in accordance with the principle of territoriality.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: airlines, income from employment
13. 15. Oktober 2012

    No abuse in sale of worthless debt to new shareholder

    The Supreme Tax Court has allowed a manoeuvre effectively avoiding forfeiture of a loss carry-forward on change of shareholder through the sale of a worthless shareholder loan to a new shareholder followed by recovery from the injection of new capital.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: worthless debt, forfeiture of a loss, ch ...
14. 25. Mai 2011

    Issuer liable for incorrect VAT shown on incomplete invoice

    The Supreme Tax Court has held that the issuer of an apparent invoice is liable for the VAT shown thereon, even if the invoice is incomplete.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: incomplete invoice, issuer's liability
15. 11. November 2015

    Foreign business VAT refund claim form must be complete

    The Supreme Tax Court has confirmed the Central Tax Office’ rejection of a foreign business VAT refund claim because the form had not been completely filled out.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: VAT refund, foreign business
16. 19. Juni 2013

    No RETT if indirect change in partnership incomplete

    The Supreme Tax Court has granted a taxpayer’s appeal against a real estate transfer tax assessment on the grounds that an indirect change in the shareholdings in the members of a property owning partnership was less than a complete change of interest in the partnership.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: real estate transfer tax, RETT
17. 06. August 2021

    Penalties due to incomplete cross border documentation in br ...

    In its referral to the European Court of Justice (ECJ) for a preliminary ruling, the Regional Tax Court of Bremen raises doubts as to whether the penalty surcharge under Section 162 (4) Fiscal Code due on failure to present proper documentation in cross border business relations is in line with the freedom of establishment in Art. 49 TFEU and the freedom to provide services (Art. 56 TFEU).

    Kategorien: Tax Court

    Schlagwörter: penalty surcharge, cross border transact ...
18. 13. August 2014

    Write-off of worthless loan to employer as expense of earnin ...

    The Supreme Tax Court has held that an employee can write off a bond issued by his now insolvent employer as an expense of earning income if he accepted the bond as the only possible remuneration for work down.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: write-off, bond, profit-related interest
19. 07. September 2011

    Delivery documentation of intra-community supply must be com ...

    The Supreme Tax Court has (again) held that failure to observe the full documentation formalities in respect of EU supplies can lead to taxation as domestic sales.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: intra-community, delivery documentation
20. 26. Januar 2024

    EU-Commission: Measures to strengthen economic security and ...

    The Commission adopted a package of infringement decisions due to the absence of communication by Member States of measures taken to transpose EU directives into national law. In a further measure the Commission adopted five initiatives to strengthen the EU's economic security at a time of growing geopolitical tensions and profound technological shifts.

    Kategorien: From Europe

    Schlagwörter: EU-Directive
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