Suchergebnisse für: `donations` (1141 gefunden)

1. 31. März 2011

   Extended deduction for Japan donations

   The finance ministry has issued a decree on extended deduction provisions for donations, sponsoring and other support given to the victims of the natural and nuclear disasters in Japan.

   Kategorien: Official Pronouncements

   Schlagwörter: disaster, Japan relief
2. 16. Januar 2018

   Crowdfunding: treatment of donations

   The Federal Ministry of Finance published a circular on 15 January 2018 on crowdfunding and the conditions for its deduction as a charitable donation. The circular defines various types of crowdfunding and makes a distinction between classic crowdfunding, donation-based crowdfunding and debt-based crowdfunding (also referred to as peer-to peer lending or crowdlending).

   Kategorien: Official Pronouncements

   Schlagwörter: Crowdfunding, donations
3. 24. Mai 2011

   Donations to EU charities deductible

   The finance ministry has called on tax offices to follow the ECJ Persche case on donations to EU charities, provided the taxpayer shows that the charity would have qualified as such in Germany.

   Kategorien: Official Pronouncements

   Schlagwörter: donations, Charities
4. 06. Mai 2015

   EEA donations must be supported

   The Supreme Tax Court has held that donations to charities in other EEA countries must be supported by receipts and other documents. These documents need not necessarily be completely in conformity with the German forms, though they should demonstrate the substance.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: donation, EEA
5. 12. März 2014

   Charitable donations in other EU/EEA countries only deductib ...

   The Supreme Tax Court has held that a donation to a charity registered in another EU/EEA member state is only deductible if its statutes and actual management conform to all the German requirements.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: donation, charity, charitable
6. 24. Mai 2011

   Japan relief

   The finance ministry has added to its previous decree removing some of the formality from the required documentation of donations for the benefit of natural disaster victims in Japan.

   Kategorien: Official Pronouncements

   Schlagwörter: disaster, donations, Japan
7. 14. April 2020

   Further tax measures to assist people affected by the Corona ...

   In coordination with the Supreme Tax Authorities of the federal states ("Länder"), the Federal Ministry of Finance published further tax measures to assist those affected by the Corona crisis in its circular dated 9 April 2020.

   Kategorien: Official Pronouncements

   Schlagwörter: Coronavirus (COVID-19), donations, tax r ...
8. 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 ...
9. 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
10. 07. Februar 2018

    Tax & Legal News – Issue 2, February 2018

    In this issue: Official pronouncements, Tax Court Cases and From Europe

    Kategorien: Tax & Legal News

    Schlagwörter: Crowdfunding, pension fund, Social secur ...
11. 03. Juni 2015

    Tax & Legal News – Issue 3, June 2015

    In this issue: PwC Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

    Kategorien: Tax & Legal News

    Schlagwörter: inheritance tax, roll-over relief provis ...
12. 21. Mai 2014

    Tax & Legal News – Issue 3, May 2014

    In this issue: Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC.

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
13. 29. Juli 2014

    VAT on sponsoring contributions

    The finance ministry has amended its VAT Implementation Decree to the effect that a charity is deemed to perform a service if it grants a sponsor an explicit right to propagate the sponsorship in his own advertising.

    Kategorien: Official Pronouncements

    Schlagwörter: sponsor
14. 24. Februar 2016

    Golf tournament cost allowed for brewery but disallowed for ...

    The Supreme Tax Court has allowed a brewery a deduction for financing a golf tournament series under its contract to supply beverages to the participating clubs, but disallowed similar costs of an insurance agency incurred in the course of sponsoring a charitable promotion.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Sponsoring, business expense, entertaini ...
15. 20. Juni 2022

    Update: Traffic Light Coalition Agreement

    On November 24, the SPD, the Greens and FDP concluded their coalition talks. The party membership of the three parties have yet to approve the Coalition Agreement. Members of the Green party can vote on the Coalition Agreement and the proposals for personnel in the ten days following 24 November 2021.

    Kategorien: Tax & Legal News

    Schlagwörter: Income tax, Business taxation, coalition ...
16. 18. März 2011

    Common Consolidated Corporate Tax Base (CCCTB)

    The European Commission has published a proposed CCCBT directive to allow groups active in more than one member state to opt for taxation on a single, consolidated tax base to be allocated over member states on a set formula. Assessment and collection would be by each member state under its own rules and at its own rates.

    Kategorien: From Europe

    Schlagwörter: CCCTB, EU tax consolidation
17. 28. Dezember 2021

    EU Commission proposes swift transposition of international ...

    On 22 December 2021, the European Commission proposed a draft directive to ensure effective minimum taxation of the worldwide activities of multinational corporations.

    Kategorien: From Europe

    Schlagwörter: minimum taxation, global corporate taxat ...
18. 09. Januar 2014

    Trade tax deduction for shipping in international waters ind ...

    The Supreme Tax Court has held the 80% deduction from income chargeable to trade tax from shipping operations in international waters to be available regardless of a short or long term intention to continue the operation. If, however, the ship had already been sold prior to commissioning, the capital gain is not derived from an international operation and is chargeable to trade tax in full.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tonnage tax, Shipping, international wat ...
19. 04. April 2017

    Tax administration issues guidelines on cross-border coordin ...

    In light of global trading of multinational corporations the tax offices are in constant pursuit of stronger international tax compliance. The German Federal Finance Ministry has now issued guidelines on coordinated external tax audits with foreign tax administrations.

    Kategorien: Official Pronouncements

    Schlagwörter: coordinate, tax audit
20. 25. Januar 2022

    OECD releases latest edition of the Transfer Pricing Guideli ...

    On 20 January 2022 the OECD released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The current version consolidates in one publication the changes and adjustments that have taken place to the 2017 version of the OECD Transfer Pricing Guidelines.

    Kategorien: From Europe

    Schlagwörter: Transfer Pricing Guidelines, OECD Transf ...
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