Suchergebnisse für: `land-tax` (10 gefunden)

1. 18. Juni 2021

   UPDATE: Bill for the implementation of the land tax reform

   UPDATE: On Thursday, 10 June 2021, the Bundestag passed the Federal Government's bill on the implementation of the land tax reform. The bill was adopted as amended by the Finance Committee. The bill passed by the Bundestag is on the agenda of the Bundesrat (second reading) for 25 June 2021.

   Kategorien: Legislation

   Schlagwörter: land tax, land valuation
2. 13. Dezember 2025

   Supreme Tax Court considers the land tax reform (“federal mo ...

   In three cases and following oral proceedings on 12 November 2025, the Supreme Tax Court held that using the capitalized earnings value method for the valuation of residential property to determine the land tax from January 1, 2025, to be constitutional.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: land tax, Taxation of real estate
3. 31. Oktober 2019

   UPDATE: Land Tax Reform published in Federal Gazette on 2 De ...

   The coalition factions' bill on the reform of the land taxes and valuation laws (Land Tax Reform Act), which was passed by the Bundestag on 18 October 2019 and approved by the Bundesrat on 8 November 2019 was published in the Federal Gazette on 2 December 2019 as the Act on the Reform of the Land Taxes and Valuation Laws

   Kategorien: Legislation

   Schlagwörter: Real Estate, land tax, reform bill, land ...
4. 27. April 2022

   Land tax charged to lessee is part of rent and subject to tr ...

   In a recently published decision, the German Supreme Tax Court held that land tax owed by the landlord but contractually passed on to the lessee is part of the rent and must therefore be added back in part to trading income subject to trade income tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: add-back, land tax, property rental, tra ...
5. 26. April 2012

   All land valuations and land tax assessments to be provision ...

   The provincial finance ministries have issued a joint decree ordaining that all land valuations and assessment notices shall be provisional pending a Constitutional Court ruling.

   Kategorien: Official Pronouncements

   Schlagwörter: land tax, valuation, Valuation Act
6. 18. November 2019

   Tax & Legal News: Issue 4 - November 2019

   Our November 2019 Newsletter includes news about the Finance Act 2019 and the Land Tax reform, as well as news from the Supreme Tax Court and the European Court of Justice.

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax
7. 20. Mai 2015

   Land – taxable value notifications provisional

   The finance ministries of the provinces have instructed all tax offices to issue notifications of land values provisionally pending a Constitutional Court decision.

   Kategorien: Official Pronouncements

   Schlagwörter: land tax, taxable value
8. 25. Juni 2021

   Bundesrat approves several tax laws (including ATAD Implemen ...

   At its session on 25 June, the Bundesrat approved several tax laws.

   Kategorien: Tax & Legal News

   Schlagwörter: ATAD, tax haven, land tax
9. 12. Juni 2012

   Tax & Legal News - Issue 2, June 2012

   In this issue: Pwc Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax
10. 20. Dezember 2019

    Climate Protection Progamme 2030 - Approved by Bundestag and ...

    On 25 October 2019, the German Bundestag discussed the implementation of the climate protection programme 2030 into tax law. This was followed by a public hearing on 6 November 2019.

    Kategorien: Legislation

    Schlagwörter: Steuern / Tax