Suchergebnisse für: `foreign-fund` (7 gefunden)

1. 30. Oktober 2013

   Global estimate of taxable income from foreign fund inhibits ...

   The Supreme Tax Court has laid a preliminary question before the ECJ on whether the provision setting the taxable income derived from an investment in a non-compliant foreign fund at 90% of the increase in the unit redemption price during the year is to be disapplied as a restriction on the free movement of capital going beyond what is necessary to combat tax evasion.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: free movement of capital, investment tru ...
2. 05. September 2024

   Update: Taxation of foreign investment funds under the Germa ...

   In a most recent decision, the Supreme Tax Court held that a foreign investment fund who received dividends from domestic stock corporations which were subject to tax withholding (capital gains tax) under the 2004 Investment Tax Act is in general entitled to a refund of this tax under the principles of EU law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: foreign investment trust, Investment Tax ...
3. 22. November 2012

   Dividend withholding tax does not disadvantage foreign pensi ...

   The ECJ has rejected a claim by the Commission that the German withholding tax on gross dividends discriminates against foreign pension funds, because the Commission did not substantiate the expenses excluded from deduction.

   Kategorien: From Europe

   Schlagwörter: pension fund, dividend withholding tax, ...
4. 18. Februar 2015

   Finance ministry interprets ECJ ruling on “non-transparent” ...

   The finance ministry has published a list of documents to be produced by unit holders in “non-transparent” investment funds if they wish to avoid taxation on punitive deemed income.

   Kategorien: Official Pronouncements

   Schlagwörter: investment funds, unit holders, deemed i ...
5. 11. Oktober 2014

   Arbitrary tax on “non-transparent” investment funds rejected

   The ECJ has rejected the estimated taxation of “non-transparent” investment funds as excessive taxation hindering the freedom of capital movement on shares held in foreign investment funds that do not report und publish their results in Germany in accordance with German law.

   Kategorien: From Europe

   Schlagwörter: investment funds, non-transparent
6. 02. Februar 2024

   Update: ECJ - Different tax treatment of resident and non-re ...

   Based on the German tax provisions existing in the years in dispute 2008 through 2010, resident and non-resident special real estate funds are treated differently, which is disadvantageous for non-resident special real estate funds. In its decision the ECJ sees a restriction on the free movement of capital which cannot be justified by overriding reasons of public interest.

   Kategorien: European Court of Justice

   Schlagwörter: investment funds
7. 16. Januar 2014

   Tax & Legal News – Issue 1, January 2014

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

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax