Suchergebnisse für: `contributor` (1096 gefunden)

  6. 19. Oktober 2023

    No specific determination of capital contributions account f ...

    Since the wording of Section 27 (7) of the German Corporation Tax Act does not cover estates, private foundations under civil law with legal capacity are not eligible for the specific determination of the special tax contributions account which is necessary to establish the amounts of tax neutral repayments of capital contributions. This was decided by the Supreme Tax Court in two similar cases. Contrary to the view held by other local tax courts the Supreme Tax Court gives precedence to the strict wording of the law.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: capital contribution, family foundation
  9. 10. April 2024

    Contribution for general partner not part of trading profit ...

    In a most recent decision, the Supreme Tax Court held that profits from special compensation for the general partner of a limited partnership pursuant to Section 5a (4a) sentence 3 Income Tax Act attributable to the period following the cessation of the commercial and promotional activity of a partnership are not part of the trading profit subject to trade tax.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Limited Liability Company, compensation ...
  13. 19. Oktober 2016

    Tax neutral repayment of capital contributions by companies ...

    The transfer of shares to German-residents shareholder as part of a US spin-off generally constitutes investment income under Section 20 (1) No. 1 of the Income Tax Act (ITA); Section 20 (1) No. 1 Sentence 3 ITA is to be interpreted in line with EU law, so that companies resident outside the EU may also repay capital contributions on a tax neutral basis, even though they do not maintain a contributions account for tax purposes under Section 27 of the Corporation Tax Act (CTA).

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Steuern / Tax
  15. 01. September 2023

    Charitable contribution may be tax deductible even if return ...

    According to a decision of the Supreme Tax Court, the mere fact that a foundation returns the amount it previously received from the donor to the latter within a short period of time as an interest-bearing loan and uses the interest income earned to promote its tax-privileged statutory purposes is not in itself a reason to deny the tax-deductibility of the contribution as donation.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: donations, charitable organization
  17. 26. Februar 2025

    No tax exemption for contribution of limited partner shares ...

    The change in the shareholder structure of a limited property-owning partnership due to a contribution of the limited partners' shares in the partnership to a shelf-company may be exempt from real estate transfer tax pursuant to Section 6a sentence 1 RETT Act provided that the transferor, i. a., held at least 95% of the shares directly or indirectly or partly directly for an uninterrupted period of five years before the legal transaction took place. This was decided by the Supreme Tax Court in a most recent judgment.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: real estate transfer tax, change of shar ...
  18. 25. Oktober 2021

    Loss utilisation restriction (Section 2a (1) Sentence 1 No. ...

    According to a decision of the Supreme Tax Court published on 21 October 2021, the loss of a silent partner's contribution, which is reflected as a partial write-down for tax purposes, does not fall within the scope of the loss utilisation restriction under Section 2a (1) Sentence 1 No. 5 in conjunction with Sentence 2 Income Tax Act (ITA).

    Kategorien: Tax Court
    Schlagwörter: investment write-down, silent partnershi ...
  19. 12. März 2019

    ECJ: Passive income attribution from controlled companies re ...

    The European Court of Justice has held that the German provision for the taxation of  controlled company income from invested capital from outside the EU might fall under the “grandfather” clause of Art 64 TFEU, provided the German legislation has remained substantially unchanged since that date. It is now for the Supreme Tax Court to decide finally whether this is the case.

    Kategorien: European Court of Justice
    Schlagwörter: standstill clause, foreign passive incom ...
  20. 21. Juni 2024

    Federal Social Court unexpectedly rules in favour of the obl ...

    In a recent judgement, the Federal Social Court confirmed the German Pension Insurance of Oldenburg-Bremen’s opinion and thus overturned the decisions of the lower courts. At the heart of the case was the question of whether expenses for an office anniversary celebration, which amounted to more than EUR 110 per employee and was only subjected to flat-rate taxation on a date well after the pay slip was issued, were subject to social security contributions.

    Kategorien: Tax & Legal News
    Schlagwörter: social security, lump sum, social securi ...
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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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