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. ... The expense deduction is restricted to nationals of the EU/EEA countries resident within the EU/EEA area Kategorien: Official PronouncementsSchlagwörter: withholding tax, non-resident, tax at so ...
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. ... The Supreme Tax Court has now rejected the claim of a taxpayer for an additional expense deduction to Kategorien: Supreme Tax Court casesSchlagwörter: business travel, deduction, Travelling e ...
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. ... Non-residents are excluded from this type of personal expense deduction on the grounds that personal Kategorien: From EuropeSchlagwörter: free movement of capital, Personal expen ...
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
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. ... He claimed an expense deduction in the amount of the damages paid, the bonus waived and the capital value Kategorien: Supreme Tax Court casesSchlagwörter: other income, bribe, expense deduction
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
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. ... Senate of Supreme Tax Court in a claim for an annual expense deduction for the €804 cost of a home office Kategorien: Supreme Tax Court casesSchlagwörter: Home office
16. September 2015 Tax & Legal News – Issue 5, September 2015 In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC. ... deduction for tax group members also for foreign subsidiaries No EU objection to German tax rules on Kategorien: Tax & Legal NewsSchlagwörter: foreign tax credit, tax group, related-p ...
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. ... He claimed a full business expense deduction for his travelling cost to and from work; the tax office Kategorien: Supreme Tax Court casesSchlagwörter: plsace of work, business facility, busin ...
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. ... It is therefore right to fully allow an expense deduction if the income is fully chargeable by the same Kategorien: Supreme Tax Court casesSchlagwörter: Organschaft, trade tax, long-term intere ...
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. ... The taxpayer then claimed that disallowing him an expense deduction now would effectively lead to double Kategorien: Supreme Tax Court casesSchlagwörter: social security, pension insurance
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. ... deduction in the years in which no dividend was received. 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. ... However, a special expense deduction is, as a personal relief, only available to a resident taxpayer. 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. ... deduction for the repayments. 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. ... deduction in respect of profits pooled within a group. Kategorien: From EuropeSchlagwörter: foreign dividend, tax group, directly co ...
24. Mai 2019 German Finance Minister talks “minimum taxation” According to various statements of the German Finance Minister Olaf Scholz on 22 May 2019, a system of international minimum taxation will be discussed at the forthcoming G20 (June 2019) and G7 (August 2019) meetings. The aim is to agree such a system (within the terms of the Global Anti-Base Erosion "GloBE" agenda and given the name “BEPS 2.0”) with the other 128 states of the OECD in the Summer of 2020. ... deduction (pro rata) where the payments to an affiliated company were under-taxed at recipient level Kategorien: Official PronouncementsSchlagwörter: OECD, BEPS, minimum taxation, under-taxe ...
05. April 2011 Driving to work in a company car - new rules The finance ministry has modified the rules on taxing the benefit of driving to work in a company car in the light of Supreme Tax Court judgments holding that the benefit should be based on the actual journey. ... deduction costs which the employee did not incur. Kategorien: Official PronouncementsSchlagwörter: company car, driving to work
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 ... Proposed tax amending bill Rules on tax evaders coming forward to be tightened Official Pronouncements Expense Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
19. Dezember 2014 Tax amendments 2015 finalised The Bundesrat passed a tax amendment bill on December 19, 2014 to enact a few minor changes to the tax acts for 2015. ... deduction for an outlay that has been or will be deducted abroad. Kategorien: PwC ReportsSchlagwörter: tax ammendments, 2015
02. September 2014 Proposed tax amending bill The finance ministry has published a draft tax amending bill, basically to enact ECJ judgments against existing provisions and to react to perceived abuses and anomalies. ... deductions to alleviate hardship. Kategorien: PwC ReportsSchlagwörter: abuse, amending bill, anomalies
