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 PronouncementsSchlagwörter: withholding tax, non-residents, tax at s ...
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 casesSchlagwörter: business travel, deduction, lump-sum amo ...
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 EuropeSchlagwörter: tax group, foreign subsidiaries
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 EuropeSchlagwörter: free movement of capital, Personal expen ...
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 PronouncementsSchlagwörter: royalty, licence, licensee
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 casesSchlagwörter: business expense, private expenses
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 casesSchlagwörter: Home office
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 casesSchlagwörter: other income, expense deduction, bribes
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 casesSchlagwörter: non-deductible expenses, loan interest, ...
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 NewsSchlagwörter: foreign tax credit, tax group, commodity ...
03. November 2014 Tax & Legal News - Special Edition November 2014 Update ZollkodexAnpG: Bundesrat select committees ask for changes Kategorien: Tax & Legal NewsSchlagwörter: Capital gains taxation, Loss relief, Zol ...
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 casesSchlagwörter: plsace of work, business facility, busin ...
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 casesSchlagwörter: social security, pension insurance
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 ...
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 casesSchlagwörter: Organschaft, trade tax, long-term intere ...
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 ReportsSchlagwörter: add-back, Tax-free investment income, bl ...
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 EuropeSchlagwörter: annuity, special expenses, inheritance, ...
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 EuropeSchlagwörter: Parent/Subsidiary, anti-avoidance
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 EuropeSchlagwörter: foreign dividend, tax group, directly co ...
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 NewsSchlagwörter: Steuern / Tax