Suchergebnisse für: `donations` (1712 gefunden)

  7. 14. Dezember 2025

    No gift tax exemption for contributions to state foundation

    Donations to a foundation with legal capacity established by a federal state are not exempt from gift tax if, according to the purposes specified in the statutes of the foundation, the donations do not exclusively serve the purposes of the federal state and are not exclusively used for tax-privileged purposes. This is the conclusion reached by the Supreme Tax Court in a recently published decision.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: donations, gift tax, foundation
  9. 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
  11. 14. Juli 2021

    European Council adopts a temporary ‘buy and donate’ VAT exe ...

    The Council of the European Union adopted an amendment to the VAT directive introducing a temporary VAT exemption on importations and on certain supplies in response to the COVID-19 pandemic. The ‘buy and donate’ directive will make it easier for the Commission and EU agencies to buy goods and services to distribute them free of charge to member states in the context of the ongoing public health crisis.

    Kategorien: From Europe
    Schlagwörter: Coronavirus (COVID-19), temporary VAT ex ...
  15. 19. August 2022

    Swiss inheritance tax to be credited against German gift tax

    If a gift is subject to inheritance tax under foreign law (here: Switzerland) because the donor dies within a short period of time after the donation, the tax is to be credited against the German gift tax pursuant to Section 21 Inheritance Tax and Gift Tax Act. With this decision, the Duesseldorf Tax Court upheld the claim of the plaintiff, who had residences both in the Canton of Lucerne and in Germany.

    Kategorien: Tax Court
    Schlagwörter: tax credit, inheritance and gift tax
  18. 25. Januar 2018

    Gift Tax : Benefit provided to person related to a sharehold ...

    The Supreme Tax Court decided in three separate cases that the payment of excessive consideration under the terms of a contract between a GmbH and a party related to the shareholder is not a partial gift by the GmbH, if the shareholder was involved in the conclusion of the contract between the GmbH and the related party. In such a case the benefit granted arises from corporate relationship between the GmbH and the shareholder. With these decisions the Supreme Tax Court has changedn its earlier jurisprudence on this question.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Private Wealth, donations, related party ...
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