Suchergebnisse für: `corporation-tax` (154 gefunden)

1. 05. März 2013

   Corporation tax on portfolio dividends

   The Bundesrat has passed a bill to charge dividend income on investments of less than 10% to corporation tax.

   Kategorien: PwC Reports

   Schlagwörter: portfolio dividend
2. 17. Januar 2011

   Corporation tax imputation credit – round two

   An ECJ advocate general has suggested the court give rather general guidance on the calculation and verification of the creditable corporation tax underlying a dividend from another EU country.

   Kategorien: From Europe

   Schlagwörter: Europäischer Gerichtshof (EuGH), Meilick ...
3. 10. Juni 2015

   Imputation credit for foreign corporation tax refused

   Despite apparently favourable ECJ judgments, the Supreme Tax Court has once again refused a taxpayer credit for the foreign corporation tax due on a dividend received during the currency of the old, imputation tax System.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: imputation, imputation system, Foreign T ...
4. 06. April 2025

   Corporation tax group and non-typical silent partnership

   An untypical silent partnership in the controlled group company does not generally prevent the recognition of a consolidated tax group for corporation tax purposes. With this current decision, the Supreme Tax Court disagrees with the previous opinion of the tax authorities.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: non-typical silent partnership, corporat ...
5. 07. November 2013

   Denial of corporation tax credit for foreign dividend justif ...

   An ECJ advocate general has suggested the court recognise a restriction on the free movement of capital from the differing treatment of the corporation tax underlying domestic and foreign dividends, but hold it to be justified in the interests of maintaining the internationally agreed balance of taxing rights.

   Kategorien: From Europe

   Schlagwörter: free movement of capital, foreign divide ...
6. 21. März 2013

   Old corporation tax rate on German branch income of non-EU c ...

   The Supreme Tax Court has held that the corporation tax rate on the permanent establishment income of non-EU foreign companies under the old, pre-2001 system was acceptable under community law and the double tax treaty.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: permanent establishment (PE), branch, im ...
7. 20. August 2020

   Federal Ministry of Finance: draft circular on the applicati ...

   The Federal Ministry of Finance has sent the draft of a Ministry circular on the application of Section 8d of the Corporation Tax Act (CTA) – continuance-bound loss carry-forward after loss forfeiture - to the professional associations for comment.

   Kategorien: Official Pronouncements

   Schlagwörter: loss carry forward, continuance-bound ta ...
8. 20. November 2024

   Family foundation as financial institution as defined in Sec ...

   In a most recent decision, the Supreme Tax Court held that the legal form of an institution is not relevant for the qualification as financial company within the meaning of Section 8b (7) sentence 2 of the Corporation Tax Act to be read in connection with Section 1 (3) of the German Banking Act. Therefore, a family foundation under private law can also be considered as finance institution if they are primarily engaged in financial activities.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: family foundation
9. 09. Dezember 2024

   No disallowance of partial write-down in Section 8b (6) sent ...

   In a recent judgment, the Supreme Tax Court held that Section 8b (6) sentence 2 of the German Corporation Tax Act as part of the tax exemption rules for dividends from participations in corporations and associations does not apply to savings banks that are organized as legal entity governed by private law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: dividend exemption, investment write-dow ...
10. 19. Januar 2024

    So-called block acquisitions may meet the terms of Section 8 ...

    In a recent judgement, the Supreme Tax Court decided that the participation threshold specified in Section 8b (4) Sentence 6 of the German Corporation Tax Act (“CTA”) (10 % of the share capital) can also be attained through an acquisition transaction which is economically uniform from the acquirer's perspective in a situation where several sellers are involved in the transaction.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Intercorporate dividends, tax exemption
11. 16. Oktober 2024

    MoF: Credit of foreign corporate tax under previous imputati ...

    In a most recent circular the Federal Ministry of Finance commented on the method of the foreign corporation tax credit under the formerly applicable German imputation system. The focus of the circular are two judgments of the European Court of Justice as regards the calculation and verification of the creditable corporation tax underlying a dividend from another EU country.

    Kategorien: Official Pronouncements

    Schlagwörter: foreign tax credit, corporate income tax ...
12. 25. August 2015

    Non-typical silent partnership excludes company from Organsc ...

    The finance ministry has decreed that a company with an untypical silent partner cannot be a member of a corporation tax group.

    Kategorien: Official Pronouncements

    Schlagwörter: Organschaft, tax group, silent partnersh ...
13. 26. April 2012

    Interest on tax overpayments taxable income of corporations

    The Supreme Tax Court has held that the interest paid to a corporation on an overpayment of corporation tax is taxable income in contrast to the position of income tax payers up to 2010.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tax interest, tax debt
14. 17. Mai 2019

    Tax exemption on gains from share disposals available to fin ...

    Gains realised by financial undertakings resident in third countries on the disposal of shares are fully exempt from corporation tax. In these proceedings,the Hessian Tax Court considered whether the exclusion from the benefit of the participation exemption under Section 8b (7) of the Corporation Tax Act also applied to credit institutions and financial services institutions not resident in the EU/EEA.

    Kategorien: Tax Court

    Schlagwörter: financial undertakings, banks, participa ...
15. 30. Juni 2011

    Maximum imputation credit for foreign tax is amount paid

    The ECJ has held that the foreign tax imputation credit on a dividend received from abroad is the lower of the corporation tax shown to have been paid abroad and the income tax due on the dividend by recipient.

    Kategorien: From Europe

    Schlagwörter: Meilicke, imputation, foreign dividend, ...
16. 17. März 2023

    Retroactive effects of over-surrenders from periods prior to ...

    The Federal Constitutional Court held that the retroactive introduction of Sec. 14 (3) Corporation Tax Act concerning the treatment of over-surrenders arising from periods prior to the membership in an Organschaft (tax consolidation group) to be in part unconstitutional and thus invalid.

    Kategorien: Constitutional Court

    Schlagwörter: Organschaft, tax group, tax consolidatio ...
17. 02. Mai 2025

    Tax group: Management holding partnership as parent company

    In a recently published decision, the Supreme Tax Court held that a commercial activity as stated in Section 14 (1) no. 2 sentence 2 Corporation Tax Act also exists if the controlling partnership acts exclusively as managing holding company. Intra-group services for other additional commercial activities are not required.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: corporation tax group, management holdin ...
18. 01. April 2019

    Non-deductible deemed business expenses not to be derived fr ...

    If a corporation is merged into its parent company, which in turn is a controlled company within a corporation tax group (fiscal unity/“Organschaft”) with a corporation as the controlling company (“Organträger”), the Supreme Tax Court has ruled that no flat-rate deemed business expenses are to be added back to profits under Section 8b (3) sentence 1 of the German Corporation Tax Act (CTA) either at the level of the parent company or at the level of the controlled company, where the said non-deductible flat-rate deemed business expenses are derived from a merger gain.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Upstream merger, merger profit, corporat ...
19. 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
20. 10. Juli 2013

    Write-down on some foreign investments permitted for 2001

    The Supreme Tax Court has held that the Corporation Tax Act prohibition on impairment write-downs on foreign investments in 2001 must be disapplied if the investment is protected by the EU freedoms of establishment or capital movement, or if it leads to retrospective taxation.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Wertminderung / Impairment (allgemein), ...
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