Suchergebnisse für: `federal-ministry-of-finance-circular` (11 gefunden)

1. 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 ...
2. 09. Dezember 2021

   Federal Ministry of Finance : Circular on Tax Measures aimed ...

   Further extension of the procedural tax relief regulations.

   Kategorien: Official Pronouncements

   Schlagwörter: Coronavirus (COVID-19), Income tax, corp ...
3. 29. November 2017

   Ministry of Finance clarifies questions on the Investment Ta ...

   In a circular published on 24 November 2017 the Federal Ministry of Finance clarified a number of urgent questions raised by the German Banking Industry Committee and the Federal Association of Investment and Asset Management with regard the application of the Investment Tax Act in the version applicable from 1 January 2018.

   Kategorien: Official Pronouncements

   Schlagwörter: Private Wealth, Investment Tax Act, Fund ...
4. 11. April 2019

   Final confirmation - Online advertising not subject to withh ...

   The Federal Ministry of Finance has officially clarified in a circular published in April that fees or remunerations paid for the placement of online advertising are not subject to German withholding tax under Section 50a paragraph 1 No. 3 Income Tax Act.

   Kategorien: Official Pronouncements

   Schlagwörter: witholding tax, online advertising
5. 12. Mai 2022

   Federal Ministry of Finance publishes circular on the income ...

   On 11 May 2022, the German Federal Ministry of Finance (MoF) published a circular on the income taxation of virtual currencies and other tokens in coordination with the Supreme Tax Authorities of the German Federal States.

   Kategorien: Official Pronouncements

   Schlagwörter: virtual currencies, Income tax
6. 17. Juni 2021

   New decree by Federal Ministry of Finance extends motive tes ...

   On 17 March 2021, the German Federal Ministry of Finance (BMF) published a decree on the application of Section 8 (2) of the Foreign Tax Act (AStG) which stipulates the “motive test” taxpayers have to meet to escape controlled foreign company (CFC) taxation.

   Kategorien: Official Pronouncements

   Schlagwörter: CFC taxation, motive test
7. 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
8. 23. August 2021

   Update: VAT - Place of performance of educational or similar ...

   The Federal Tax Office, by way of a circular, has adjusted its VAT Application Ordinance with regard to the 2019 ruling by the European Court of Justice on the determination of the place of supply of services in connection to the admission to educational events.

   Kategorien: Official Pronouncements

   Schlagwörter: Place of supply of services, educational ...
9. 01. Februar 2019

   Tax authorities' circular on VAT liability of operators of a ...

   The tax authorities have published a circular setting out the official view of the application of the new rules on the VAT liability of operators of electronic market places introduced by the Finance Act 2018.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT, Finance Act 2018, electronic market ...
10. 28. November 2017

    Limited taxpayers: withholding tax on cross-border licensing ...

    At the beginning of November 2017 the Federal Finance Ministry published the long-awaited circular on its intended application of the rules (Section 50a Income Tax Act)applying to limited taxpayers and withholding tax on cross-border licensing of software and databanks.

    Kategorien: Official Pronouncements

    Schlagwörter: International Tax, administrative princi ...
11. 30. September 2021

    Statutory interest rate unconstitutional: Ministerial circul ...

    The Federal Finance Ministry has issued a circular on the implementation of the decision of the Federal Constitutional Court of July 8, 2021 regarding the inappropriate statutory interest rate on late payment and refund taxes. The ministerial notice will have to be applied for the transitional period until retroactive new provisions on the interest rate pursuant to sections 233a, 238 (1) sentence 1 of the German Fiscal Code (AO) for interest periods starting on or after January 1, 2019 are in place.

    Kategorien: Official Pronouncements

    Schlagwörter: tax refund, statutory interest rate, lat ...