Suchergebnisse für: `contributor` (1188 gefunden)

1. 17. August 2011

   Contributions under Reconstructions Tax Act 1995 always at r ...

   The Supreme Tax Court has held that the value of a contribution in kind under the Reconstructions Tax Act 1995 as taken up by the recipient is binding on the contributor. Changes in retrospect are binding on both parties.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: contribution in kind, contributor
2. 08. August 2016

   Negative Goodwill in the case of a contribution

   The Federal Supreme Tax Court upheld a decision of the Münster Tax Court and held:

   Kategorien: Supreme Tax Court cases

   Schlagwörter: contributions, Reorganisation Tax Act, N ...
3. 18. Juli 2025

   Trade tax attribution of profit from the sale of shares in t ...

   The profit from the sale of a share in the upper-tier partnership as prescribed in Section 7 sentence 2 no. 2 Trade Tax Act is not to be allocated to the hidden reserves of the upper-tier partnership and the hidden reserves of the lower-tier partnership. It is rather a single and uniform sales transaction at the level of the upper-tier partnership, the Supreme Tax Court said in a most recently published decision.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: hidden reserves, Two-Tier Partnerships
4. 26. Juni 2013

   Flood relief measures

   The finance ministry has issued a decree easing the formalities to be followed by those wishing to contribute to the support for the victims of the recent Elbe and Danube flooding.

   Kategorien: From Europe

   Schlagwörter: Sponsoring, flood relief, flooding
5. 28. Oktober 2022

   Bundesrat adopts recommendations of its committees on the Fi ...

   In its meeting today, the Bundesrat (Federal Council) by and large adopted the various demands and requests for review made by its committees in their representations on the Finance Bill 2022.

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: Corporation tax, Income Tax Act, Finance ...
6. 29. Mai 2013

   No return of capital contribution in the same year

   The Supreme Tax Court has held that distributions to shareholders may only rank as a (tax free) return of a capital contribution if they do not exceed the balance brought forward at the beginning of the year.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: capital contribution, distribution, retu ...
7. 21. November 2025

   Stay of execution of EU energy crisis contribution

   In a recently published interim decision, the Supreme Tax Court expressed considerable doubts as to the legitimacy of the German Energy Crisis Contribution Act which was in force for years 2022 and 2023.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: energy tax
8. 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. 16. März 2011

   Employer’s pension contribution tax-free regardless of wordi ...

   The Supreme Tax Court has held that an employer’s pension fund contribution paid on behalf of an employee is not taxable merely because it was described as a payment on behalf of the employee.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: pension fund, employer, contributions
10. 28. August 2023

    No gift tax on increase in shareholder’s value by way of dis ...

    In a recent ruling, the (lower) Tax Court of Hamburg decided that the disproportionate contribution to the free capital reserve of a partnership limited by shares is not a transaction that is subject to gift tax.

    Kategorien: Tax Court

    Schlagwörter: gift tax, capital contribution
11. 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 ...
12. 10. August 2011

    Real estate transfer tax on capital contribution of shares t ...

    The Supreme Tax Court has again held that the real estate transfer tax due on a contribution of a shareholding in another company is to be written off as a current operating expense.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: contributions, real estate transfer tax, ...
13. 08. Januar 2014

    Compulsory employer contributions to Swiss pension fund tax- ...

    The Supreme Tax Court has held that the employer contributions to a legally compulsory pension fund are tax exempt in Germany. Voluntary contributions are a taxable benefit.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Swiss pension fund, employer contributio ...
14. 02. September 2021

    Contributions to US- 401(k) pension plan taxed as income fro ...

    The Regional Tax Court of Rhineland Palatinate has decided that contributions to the US 401(k) retirement plan deducted at source from the employee's salary are to be taxed as income from employment in Germany.

    Kategorien: Tax Court

    Schlagwörter: employment income, pension plan, retirem ...
15. 29. Juni 2017

    Refusal to deduct French social security contributions not c ...

    The German refusal of a deduction for social security contributions paid by a German resident French government official does not meet the EU-requirement for free movement of workers, since its effective exclusion under German law placed her at a comparative disadvantage vis-à-vis her German colleague.

    Kategorien: From Europe

    Schlagwörter: social security contributions, free move ...
16. 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
17. 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
18. 04. Februar 2014

    Employer contributions to social security schemes in other m ...

    The finance ministry has decreed that employer contributions to the social security systems of other member states of the EU/EEA and of Switzerland shall be a tax-free benefit for German resident employees up to the level of the equivalent German charge.

    Kategorien: Official Pronouncements

    Schlagwörter: social security, employer contributions
19. 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 ...
20. 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 ...
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