Suchergebnisse für: `new-shares` (11 gefunden)

1. 29. November 2017

   Immediate taxation on transfer of a foreign branch is not pr ...

   In a decision published on 23 November 2017 the European Court of Justice (“ECJ”) again considered the question on the taxation of the transfer of assets of a foreign branch in exchange for new shares. The question was referred to it by the Administrative Court of Helsinki in Finland. The ECJ held that the taxpayer must be given the choice between an immediate charge to tax and a deferred payment of tax.

   Kategorien: From Europe, European Court of Justice

   Schlagwörter: Capital gains taxation, EU Law, Foreign ...
2. 13. Januar 2016

   Consideration in kind valued on day of contract fulfilment

   The Supreme Tax Court has held that the capital gain on the exchange of shares is realised when the shares are delivered but should be based on the value of the shares received when received.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: contribution in kind, consideration in k ...
3. 21. März 2013

   Asset transfer costs from sidestream and downstream mergers ...

   The Supreme Tax Court has held that the exclusion of merger cost as part of the non-taxable profits and losses on merger also applies to indirect shareholdings.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: downstream merger, merger, sidestream me ...
4. 08. August 2016

   Negative Goodwill in the case of a contribution

   The Federal Supreme Tax Court upheld a decision of the Münster Tax Court and held:

   Kategorien: Supreme Tax Court cases

   Schlagwörter: contributions, Reorganisation Tax Act, N ...
5. 03. November 2014

   Tax & Legal News - Special Edition November 2014

   Update ZollkodexAnpG: Bundesrat select committees ask for changes

   Kategorien: Tax & Legal News

   Schlagwörter: Capital gains taxation, Loss relief, Zol ...
6. 27. Januar 2011

   Share exchange on merger at nominal value releases hidden re ...

   The Supreme Tax Court has held that a share exchange at nominal value leading to a transfer of hidden reserves abroad triggers a taxable capital gain for the transferring shareholder.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: capital gain, hidden reserves, Share exc ...
7. 25. April 2014

   Shares sold to be specifically identified by serial numbers

   The Supreme Tax Court has held that shares sold from a mixed holding should be identified from their serial numbers. GmbH shares sold should be identifiable from the contract.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: capital gain, shares sold, serial number ...
8. 05. Januar 2011

   No stock option expense before exercise

   The Supreme Tax Court has held that a company incurred no expense in the issue of free-of-charge stock options to its staff.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: exercise, option grant, stock options, f ...
9. 20. Dezember 2023

   Financing for the Future Act - Significant Changes (also) to ...

   On 14 December 2023, the German Financing for the Future Act (Zukunftsfinanzierungsgesetz, ZuFinG) went into force. The law aims at promoting corporate financing via capital markets and making shares more attractive to the public.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Corporate Governance, Public Companies A ...
10. 31. Oktober 2016

    Deadline for the filing of an application for recording at t ...

    The Supreme Tax Court held, in a decision published on 27 October 2016, that:

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Tax Reorganisations Act, Tax Book Values ...
11. 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