Suchergebnisse für: `databanks` (208 gefunden)

1. 28. November 2017

   Limited taxpayers: withholding tax on cross-border licensing ...

   At the beginning of November 2017 the Federal Finance Ministry published the long-awaited circular on its intended application of the rules (Section 50a Income Tax Act)applying to limited taxpayers and withholding tax on cross-border licensing of software and databanks.

   Kategorien: Official Pronouncements

   Schlagwörter: International Tax, administrative princi ...
2. 28. Mai 2015

   Bank interest

   The finance ministry has announced that it considers negative interest charged by banks on deposits as a non-deductible expense and interest paid by banks on refunds of loan handling fees as income subject to withholding tax.

   Kategorien: Official Pronouncements

   Schlagwörter: handling fee, bank interest, negative in ...
3. 22. Juni 2011

   Bank entitled to cost reimbursement for providing informatio ...

   The Supreme Tax Court has granted a bank the right to claim a refund of its costs in answering a tax office request for copies of a customer’s bank statements.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: information, documents, bank
4. 05. Januar 2011

   Constitutional Court allows house search on basis of stolen ...

   The Constitutional Court has rejected a complaint from a taxpayer against a court order for a house search after the secret service gave a CD with income data from Liechtenstein to the tax authorities.

   Kategorien: PwC Reports

   Schlagwörter: Tax evasion, house search, tax haven, ba ...
5. 20. Dezember 2011

   Bank levy double tax treaty with UK

   Germany and the UK have signed a double tax treaty on bank levies for retrospective application to January 1, 2011.

   Kategorien: PwC Reports

   Schlagwörter: bank levies, German levy
6. 16. August 2011

   Swiss bank secrecy upheld

   Germany and Switzerland have initialled a treaty for the anonymous taxation of German assets in Switzerland whilst respecting the Swiss bank secrecy for criminals.

   Kategorien: PwC Reports

   Schlagwörter: Swiss bank, bank secrecy, tax evaders
7. 09. Juli 2013

   Withholding tax exemption on dividends on shares held in ban ...

   The finance ministry has announced the arrangements for claiming withholding tax exemption under the EU Parent/Subsidiary Directive on dividends on shares held in the custody of a bank.

   Kategorien: Official Pronouncements

   Schlagwörter: withholding tax, dividend, Parent/Subsid ...
8. 24. Juli 2012

   Portfolio management services not exempt as banking

   The ECJ has held that portfolio management services provided by a bank do not fall under the investment dealing exemption, but are, as a financial service, taxable in the country of the non-business customer.

   Kategorien: From Europe

   Schlagwörter: Financial Services (FS) / Finanzdienstle ...
9. 22. Juli 2015

   Automatic exchange of bank account information

   The cabinet has adopted a bill to regulate the automatic exchange of bank account and investment income information with the 60 co-signatory states of the “multilateral competent authority agreement on automatic exchange of financial account information”.

   Kategorien: PwC Reports

   Schlagwörter: competent authority, bank account inform ...
10. 10. April 2013

    Bank officer not liable for probable evasion by customers

    The Supreme Tax Court has upheld a lower court ruling absolving a bank officer from liability for his complicity in supporting the probable evasion of tax on interest income by customers.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: evasion, bank officer, accessory
11. 14. November 2012

    Bank investment management for EU-resident private clients s ...

    The Supreme Tax Court has followed an ECJ decision in holding the fees of a bank for managing the investments of private clients to be subject to VAT. However, these services for non-residents of the EU/EEA are chargeable in the country of residence, not in Germany.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Investment Management, private clients
12. 20. August 2015

    No use of electronic data collected by tax auditors against ...

    The Supreme Tax Court has held that tax auditors may only evaluate taxpayer data in the taxpayer’s offices or in their own tax offices and must delete it once the assessments for the year in question are final.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tax audit data, electronic data, data
13. 10. Juli 2014

    Leasing revenue of bank in VAT fraction to include interest ...

    The ECJ has held that a decision by the tax office to base the recoverable input tax of a bank on the portion of taxable leasing turnover reflecting the interest only is acceptable if it better reflects the actual use made of the inputs.

    Kategorien: From Europe

    Schlagwörter: interest, input tax, leasing revenue, le ...
14. 30. April 2014

    All fixed fuel tanks in commercial vehicles to be privileged ...

    An ECJ advocated general has suggested the expression fixed fuel tank mounted by the manufacturer of a commercial vehicle be seen as encompassing all fixed fuel tanks that directly power the vehicle regardless of who assembled them.

    Kategorien: From Europe

    Schlagwörter: fuel, tank, commercial vehicle
15. 24. Februar 2016

    Bonus dividend points for co-operative bank members are hidd ...

    The Supreme Tax Court has held the cost of bonus dividend points of members of a co-operative bank to be a hidden distribution when the programme is open to members only and the maximum bonus is capped.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: hidden distribution, co-operative
16. 04. Dezember 2019

    New Finance Ministry circular on standards for the proper ke ...

    On 28 November 2019 the Federal Ministry of Finance (MoF) issued a revised circular on standards for the proper keeping and storage of books, records and documents in electronic form and for data access (here “GoBD”) - ( IV A 4 - S 0316/19/10003 :001 (2019/0962810).

    Kategorien: Official Pronouncements

    Schlagwörter: digital data, bookkeeping
17. 26. November 2015

    Tax information obligation on foreign bank branches justifie ...

    An ECJ advocate general has suggested the court rule that a German rule requiring a bank to submit information to the tax authorities on the accounts of German residents held in foreign branches is a hindrance on the freedom of establishment justified by the need to ensure fair and uniform taxation. If this obligation conflicts with the laws of the other state, that state should allow its fulfilment, provided that fulfilment is not excessive.

    Kategorien: From Europe

    Schlagwörter: bank secrecy, Foreign branch, account in ...
18. 13. September 2016

    Electronically supplied services for VAT purposes: the provi ...

    The Supreme Tax Court held that services provided by a US-resident online-dating agency to German resident private users constituted electronically supplied services, with their place of supply in Germany.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: VAT, Electronically supplied services, P ...
19. 24. Mai 2019

    State of Lower Saxony Tax Authorities issue directive announ ...

    According to Section 6(1) no. 3 Income Tax Act, non-interest-bearing liabilities with terms of at least 12 months, which do not constitute a deposit or advance payment, are to be discounted, i.e. a fictitious interest component (interest rate 5.5%) is initially deducted from profits and added back to profits in subsequent years as notional interest over the term of the loan.

    Kategorien: Official Pronouncements

    Schlagwörter: banks, Discounting, fictitious interest, ...
20. 22. Mai 2012

    Portfolio management services chargeable to VAT?

    An ECJ advocate general has suggested the court hold the portfolio management services offered by banks to private customers are subject to VAT where the bank is resident, or in the state of residence of the customer if outside the EU.

    Kategorien: From Europe

    Schlagwörter: Financial Services (FS) / Finanzdienstle ...
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