Suchergebnisse für: `brexit` (38 gefunden)

1. 18. Dezember 2018

   Draft bill - Brexit Ancillary Regulations

   On 13 December 2018 the Federal Ministry of Finance published a draft bill for the enactment of tax and other regulations for Brexit (“Brexit Bill”)designed to alleviate certain legal consequences arising by reason of Brexit alone.

   Kategorien: Legislation

   Schlagwörter: Brexit
2. 04. Juli 2016

   Tax & Legal News - Special Brexit Edition, July 2016

   Brexit: The United Kingdom of England, Wales, Scotland and Northern Ireland is leaving the European Union: A first analysis of the potential tax implications.

   Kategorien: Tax & Legal News

   Schlagwörter: Brexit, European Economic Area (EEA)
3. 28. März 2021

   Reminder: Reporting obligations pursuant to Brexit

   The German Central Tax office reminds of the reporting requirements pursuant to Section 138 (2) sentence 1 No. 4 of the German Fiscal Code and the consequences due to Brexit.

   Kategorien: Official Pronouncements

   Schlagwörter: Brexit, reporting obligation, controllin ...
4. 22. März 2019

   Input VAT claims and Brexit

   Prior to the announcement on 21 March 2019 that Brexit may be postponed until either 12 April 2019, 22 May 2019 or possibly later, the British tax and customs authorities (HMRC) issued guidance on 18 March 2019 on the changes to VAT IT systems in the event of the United Kingdom leaving the EU on 29 March 2019 without a deal.

   Kategorien: Official Pronouncements, From Europe

   Schlagwörter: Brexit, input VAT, input VAT refund proc ...
5. 29. März 2017

   Leaving the EU: Brexit and its impact on German businesses

   The time has come to say goodbye: Today UK Prime Minister Theresa May formally invoked Article 50 of the Lisbon Treaty thus initiating the formal negotiations for her country’s departure from the European Union. A PwC special report looks at the potential outcome with respect to tax, legal and people.

   Kategorien: PwC Reports

   Schlagwörter: Brexit
6. 16. Februar 2021

   Central Tax Office: Information on post Brexit input VAT ref ...

   VAT refund application for the 2020 refund period must be submitted no later than 31 March 2021.

   Kategorien: Official Pronouncements

   Schlagwörter: application for VAT refund, post-Brexit
7. 09. Januar 2023

   Post Brexit: British limited company may still be party in t ...

   Even after the United Kingdom's withdrawal from the European Union a British limited company is still subject to corporate tax and therefore also eligible as party to proceedings before the fiscal courts. According to the Supreme Tax Court the capacity to participate in tax court proceedings is not determined under civil law, but in compliance with the tax law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Limited, British company
8. 17. März 2023

   A way forward on the Protocol on Ireland/Northern Ireland: P ...

   On 27 February 2023 the European Commission and the Government of the United Kingdom reached a political agreement in principle on the Windsor Framework. This constitutes a comprehensive set of joint solutions aimed at addressing, in a definitive way, the practical challenges faced by citizens and businesses in Northern Ireland, thereby providing them with lasting certainty and predictability.

   Kategorien: From Europe

   Schlagwörter: Brexit, Union Customs Code
9. 06. Februar 2020

   Tax & Legal News: Issue 1, February 2020

   Issue 1 of the Tax & Legal News for 2020 contains includes news from the Supreme Tax Court and the Finance Ministry:

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax
10. 20. Dezember 2018

    Tax & Legal News - Issue 5, December, 2018

    With news from the finance ministry, tax court cases and from Europe.

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
11. 28. Juli 2023

    German tax consequences on the removal of British limited co ...

    The German Federal Ministry of Finance has commented on the tax consequences of a UK limited company which has been removed from the British register of companies (Companies House) after 31 December 2020.

    Kategorien: Official Pronouncements

    Schlagwörter: Limited, post-Brexit
12. 06. April 2017

    Tax & Legal News – Issue 2, March/April 2017

    In this issue: PwC Reports, Official pronouncements, Supreme Tax Court Cases and From Europe

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
13. 30. April 2021

    EU Parliament formally approves EU-UK Trade and Cooperation ...

    At a plenary session on 28 April 2021, the EU Parliament formally approved the EU-UK Trade and Cooperation Agreement. The agreement had been provisionally applicable since 1 January 2021 but will now enter into force formally on 1 May 2021.

    Kategorien: Official Pronouncements

    Schlagwörter: Brexit, EU/UK Trade & Cooperation Agreem ...
14. 28. Dezember 2020

    German Bundesrat approved Finance Bill 2020

    In its plenary session of 18 December 2020 the Bundesrat approved the Finance Bill 2020.

    Kategorien: Legislation

    Schlagwörter: Annual Tax Act 2020, Finance Bill
15. 08. September 2011

    Dutch exit tax excessively burdensome?

    An ECJ advocate general has suggested the court accept in principle the Dutch exit tax on business, but require deferment of the actual levy until the relevant assets are realised.

    Kategorien: From Europe

    Schlagwörter: hidden reserves, exit tax, final settlem ...
16. 29. November 2011

    Dutch exit tax excessively burdensome

    The ECJ has held the Dutch exit tax on the transfer of a company’s place of management to another member state to be excessively burdensome. It would be sufficient to allow establishment of the tax due on the unrealised gains at the time of departure, but to defer collection until the gains are realised.

    Kategorien: From Europe

    Schlagwörter: place of management, exit tax, unrealise ...
17. 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
18. 28. Februar 2019

    Expatriate exit taxation contravenes the Agreement for Free ...

    The ECJ held that the expatriate exit tax rule under Section 6 Foreign Tax Act contravened the principle of non-discrimination contained in the Agreement for the Free Movement of Persons between the EU and Switzerland.

    Kategorien: European Court of Justice

    Schlagwörter: exit tax, tax deferral, free movement of ...
19. 26. August 2024

    Exit tax upon transfer of Germanys right for taxation under ...

    In a case where Germany lost the right to tax the investment in a Spanish corporation the Supreme Tax Court - in contrast to the opinion held by the tax administration - decided that the German exit taxation pursuant to Section 6 para. 1 sentence 1 Foreign Tax Act applies to the year in which the German unlimited income tax liability ends and not at the later point in time when the limited tax liability arises.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: exit tax
20. 13. September 2012

    Corporate exit tax hinders freedom of establishment

    The ECJ has held the Portuguese taxation of the unrealised gains inherent in a company’s assets on change of corporate residence from Portugal to be an unjustified hindrance on the freedom of establishment.

    Kategorien: From Europe

    Schlagwörter: exit tax, unrealised gains
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