Suchergebnisse für: `expense-deduction` (28 gefunden)

1. 02. März 2011

   Expense deduction for non-residents

   The finance ministry has issued a decree on the expense deduction from the income of EEA residents subject to withholding tax.

   Kategorien: Official Pronouncements

   Schlagwörter: withholding tax, non-residents, tax at s ...
2. 04. Januar 2011

   No travelling expense deduction, if actual costs met by empl ...

   The Supreme Tax Court has disallowed an expense deduction up to the higher lump-sum amount for accommodation on business travel, where the employer bore the actual amount payable.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: business travel, deduction, lump-sum amo ...
3. 02. September 2015

   Full expense deduction for tax group members also for foreig ...

   The ECJ has held that provisions allowing full expense deduction within tax groups must be applied to otherwise eligible foreign subsidiaries.

   Kategorien: From Europe

   Schlagwörter: tax group, foreign subsidiaries
4. 09. Januar 2011

   Non-resident to be allowed personal expense deduction agains ...

   An ECJ advocate general has asked the court to rule that a German deduction for personal expenses be extended to non-residents if they would not have had the income without the obligation.

   Kategorien: From Europe

   Schlagwörter: free movement of capital, Personal expen ...
5. 24. Juni 2014

   Expense deduction from royalty income paid abroad only if ex ...

   The finance ministry has decreed that a royalty debtor may not deduct expenses of the EEA royalty creditor from the gross royalty subject to withholding tax unless the expense was incurred solely in respect of the given licence.

   Kategorien: Official Pronouncements

   Schlagwörter: royalty, licence, licensee
6. 26. Juni 2022

   No tax deduction for ordinary private (personal) clothes eve ...

   The Supreme Tax Court held that a business expense deduction for common civil clothing is excluded even if it is usually worn when carrying out the work as funeral speaker.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: business expense, private expenses
7. 28. Januar 2016

   Home office must be a separate room

   The grand senate of the Supreme Tax Court has held that a tax acceptable home office must be a separate room in the taxpayer’s home not used for any other purpose.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Home office
8. 14. Oktober 2015

   Bribes taxable as other income

   The Supreme tax court has held that bribes received are taxable as other income with the consequence that any damages payable later cannot be offset against income from other sources.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: other income, expense deduction, bribes
9. 18. Dezember 2023

   Excess drawings in a two-tier partnership structure

   In a decision published on 14 December 2023 on Section 4 (4a) of the German Income Tax Act (restriction of deductible interest expense in the case of excess drawings), the Supreme Tax Court decided that the rule whereby Section 4 (4a) Income Tax Act (ITA) is to be applied for each business in isolation – a so-called business-related application - also applies to multi-level partnership structures. As a result, the transfer of a rolled-over profit in accordance with Section 6b ITA (roll-over relief) to another legal entity does not lead to a contribution to the transferring legal entity - (i.e. a contribution which would reduce the level of excess drawings) - due to the fact that no contributable asset was involved.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: non-deductible expenses, loan interest, ...
10. 16. September 2015

    Tax & Legal News – Issue 5, September 2015

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

    Kategorien: Tax & Legal News

    Schlagwörter: foreign tax credit, tax group, commodity ...
11. 09. Oktober 2012

    Place of work must be business facility of employer

    The Supreme Tax Court has rejected a tax office attempt to assume a customer’s premises as an employee’s regular place of work merely because of a long term assignment.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: plsace of work, business facility, busin ...
12. 03. November 2014

    Tax & Legal News - Special Edition November 2014

    Update ZollkodexAnpG: Bundesrat select committees ask for changes

    Kategorien: Tax & Legal News

    Schlagwörter: Capital gains taxation, Loss relief, Zol ...
13. 18. Juli 2012

    Swiss social security pension premiums not deductible in Ger ...

    The Supreme Tax Court has held that the compulsory pension insurance contributions of a German resident employee working in Switzerland are incurred in connection with tax-free income and are therefore not deductible in Germany.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: social security, pension insurance
14. 07. Juni 2022

    Federal Ministry of Finance: Effects of the so-called 9-Eur ...

    On 31 May 2022, the German Federal Ministry of Finance (MoF) published a circular on the salary withholding tax treatment of supplementary payments by employers to employees' expenses for local public transport during the period in which the so-called 9-Euro-Ticket is available. The circular provides practical guidance on the application of the tax exemption of Section 3 Number 15 of the German Income Tax Act (ITA) vis-à-vis the 9-Euro ticket

    Kategorien: Official Pronouncements, Tax & Legal New ...

    Schlagwörter: Personal expense deduction, Income Tax A ...
15. 18. Dezember 2014

    No trade tax “Organschaft” privilege for interest paid to fo ...

    The Supreme Tax Court has held that restricting a trade tax privilege to domestic units of a tax group does not infringe a group’s freedom of Establishment.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Organschaft, trade tax, long-term intere ...
16. 05. Januar 2011

    Disallowance of 5% of tax-free investment income constitutio ...

    The Constitutional Court has held the blanket disallowance of 5% of dividends and capital gains realised by companies to be constitutionally acceptable.

    Kategorien: PwC Reports

    Schlagwörter: add-back, Tax-free investment income, bl ...
17. 26. November 2013

    Anti-avoidance amendment to Parent/Subsidiary Directive

    The European Commission has drafted a proposed amendment to the Parent/Subsidiary Directive in the interests of closing perceived loopholes.

    Kategorien: From Europe

    Schlagwörter: Parent/Subsidiary, anti-avoidance
18. 24. Februar 2015

    Annuity paid for business deductible by non-resident

    The ECJ has held that a non-resident taxpayer must be able to deduct an annuity paid in consideration for a business interest on the same lines as a resident.

    Kategorien: From Europe

    Schlagwörter: annuity, special expenses, inheritance, ...
19. 11. Juni 2015

    5% non-deductible deemed expense for foreign dividends can i ...

    An ECJ advocate general has suggested the court hold that the 5% effectively connected expense add-back for foreign dividends infringes a company’s freedom of establishment if an otherwise comparable domestic company could avoid the add-back by joining a tax group.

    Kategorien: From Europe

    Schlagwörter: foreign dividend, tax group, directly co ...
20. 23. September 2014

    Tax & Legal News – Issue 4, September 2014

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

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
21. Weitere laden