Suchergebnisse für: `loss-utilisation` (10 gefunden)

1. 13. Januar 2017

   Amendment of tax loss utilisation rules for corporations

   Under certain conditions, changes in shareholders and the admission of new investors will in future be possible without giving rise to a forfeiture of losses carried-forward. On 23 December 2016 the Act for the Further Development of Tax Loss Utilisation for Corporations was published after having been adopted by the German Parliament (Bundestag and Bundesrat) on 20 December 2016.

   Kategorien: PwC Reports, Legislation

   Schlagwörter: Corporation tax, curtailment of losses, ...
2. 23. Januar 2019

   Final loss utilisation by parent company in case of merger a ...

   The European Court of Justice will have to decide once again on the justification of the non-deductibility of ‘final losses’ in the foreseeable future. In two Swedish cases the Advocate General has formulated her opinion and is not convinced of a "finality" or cross-border loss utilisation due to the particularities of the cases.

   Kategorien: European Court of Justice

   Schlagwörter: Loss utilisation, final losses
3. 25. Oktober 2021

   Loss utilisation restriction (Section 2a (1) Sentence 1 No. ...

   According to a decision of the Supreme Tax Court published on 21 October 2021, the loss of a silent partner's contribution, which is reflected as a partial write-down for tax purposes, does not fall within the scope of the loss utilisation restriction under Section 2a (1) Sentence 1 No. 5 in conjunction with Sentence 2 Income Tax Act (ITA).

   Kategorien: Tax Court

   Schlagwörter: investment write-down, silent partnershi ...
4. 08. Februar 2017

   Tax & Legal News – Issue 1, February 2017

   In this issue: PwC Reports, Official Pronouncements and Supreme Tax Court Cases.

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax
5. 06. Juni 2017

   No deduction of final branch losses following EU law.

   Payments made to a purchaser to compensate for a poor economic position following the transfer of an interest in a partnership may not be deducted from the domestic tax base to the extent they are attributable to a foreign branch (i.e. a permanent establishment for tax treaty purposes) of the partnership. In its decision the Supreme Tax Court cited a decision of the European Court of Justice (ECJ) from 2015.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: International Tax, EU Law, Final PE loss ...
6. 12. März 2021

   Tax loss of value of shares following the opening of insolve ...

   If the shareholder's right of membership in a domestic stock corporation (AG) lapses because the AG is dissolved, wound up and deleted from the register as a result of insolvency, the shareholder incurs a taxable loss if he does not receive his contribution back in full or in part.

   Kategorien: Supreme Tax Court cases, Tax & Legal New ...

   Schlagwörter: insolvency, value impairment, Loss utili ...
7. 16. Mai 2017

   Curtailment of loss relief for companies in part unconstitut ...

   The German Constitutional Court held that the rules for curtailment of loss relief on change of shareholders to be in breach of the formal provisions of the constitution under the principle of equal treatment insofar as changes of more than 25% and up to 50% of the shares in a company within a period of five years are concerned.

   Kategorien: PwC Reports

   Schlagwörter: Loss relief, curtailment of losses, chan ...
8. 08. Juni 2021

   Abuse of legal forms in the case of merger

   According to the decision of the Supreme Tax Court the offset of losses in case of an upstream merger with the profits of the transferring company accrued during the period of retrospective application was not abusive and in accordance with the legal (tax) provisions in force in the year of dispute (2008).

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Upstream merger, Loss utilisation, anti- ...
9. 15. Januar 2020

   Cologne Tax Court - no cut-off period for applications for c ...

   The Cologne Tax Court held in its decision (10 V 1706/18) published on 15 January 2020, that the wording of Section 8d (1) Sentence 5 of the Act did not contain a cut-off period according to which the application under Section 8d (1) CTA for continuance-bound loss carry-forwards must be filed in the first tax return - and only there.

   Kategorien: Tax Court

   Schlagwörter: harmful share transfers, continuance-bou ...
10. 27. Februar 2024

    Growth Opportunities Act: Dispute to continue despite compro ...

    In its session of 21 February 2024, the Mediation Committee of the Bundestag and Bundesrat concluded its negotiations in relation to the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness

    Kategorien: Official Pronouncements, Tax & Legal New ...

    Schlagwörter: Corporation tax, trade tax, Income Tax A ...