Suchergebnisse für: `finance-bill-2020` (3 gefunden)

1. 28. Dezember 2020

   German Bundesrat approved Finance Bill 2020

   In its plenary session of 18 December 2020 the Bundesrat approved the Finance Bill 2020.

   Kategorien: Legislation

   Schlagwörter: Annual Tax Act 2020, Finance Bill
2. 03. Oktober 2020

   Tax & Legal Newsflash - 1 October 2020

   Information on the Finance Bill 2020 (Bundesrat Committees submit recommendations to Bundesrat).

   Kategorien: Tax & Legal Newsflash

   Schlagwörter: Finance Bill
3. 18. August 2023

   No flat rate taxation in case of shareholder debt financing ...

   The Supreme Tax Court decided that interest from loans made by a taxpayer to a foreign corporation in which he indirectly holds an interest of at least 10% is subject to the regular progressive scale rate income tax rather than to the (lower) flat rate of 25%. This applies for all tax years prior to the introduction of the Finance Bill 2020.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: shareholder loan, flat rate