Suchergebnisse für: `organschaft` (251 gefunden)

  4. 13. September 2022

    Liability of the Controlled Company arising after the termin ...

    In a recent case, the Supreme Tax Court decided that the liability of a controlled company (subsidiary) in a tax consolidation group (“Organschaft”) for the tax liability of its controlling company (parent in the Organschaft) is not necessarily limited to such taxes which arose during the existence of the Organschaft. The controlled company may be liable to the extent that the parent is required to pay tax on the controlled company’s turnover and may deduct input tax amounts from invoices for services obtained by the controlled company.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: VAT group, secondary liability, tax cons ...
  8. 11. September 2013

    Organschaft parent need not be active business until subsidi ...

    The Supreme Tax Court has held that an Organschaft parent must be an active business by the effective date of the first profit surrender, i.e. the first year end of the subsidiary. It also held that the provision allowing profit pooling agreements with formally inadequate loss subvention provisions to be corrected by December 31, 2014 applies to all agreements existing on February 26, 2013 regardless of the nature of the inadequacy.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Organschaft, Active business, parent, pr ...
  11. 10. November 2017

    Tax Consolidation Groups (“Organschaft”) for income tax purp ...

    According to a decision of the Supreme Tax Court published on 9 November 2017 a profit pooling agreement will not be recognised for tax purposes where the compensation agreement with the external shareholder contains both the right to a variable compensation payment calculated on the basis of the profits of the subsidiary/controlled company/"Organgesellschaft" (“subsidiary”) and a fixed amount.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Organschaft, Corporation tax, compensati ...
  15. 17. März 2025

    No deduction of foreign taxes for trade tax purposes within ...

    The Supreme Tax Court decided that the portfolio dividends received by the controlled company within a tax group from domestic and foreign corporations via an investment fund are subject to trade tax in full. A deduction of foreign withholding taxes in accordance with Section 34c (2) of the German Income Tax Act is not possible when determining the trade income tax basis of the tax consolidation group (Organschaft).

    Kategorien: Supreme Tax Court cases
    Schlagwörter: foreign tax credit, trade tax group
  17. 16. Februar 2023

    Tax consolidation group in case of insolvency

    The profit pooling agreement under the concept of a tax consolidation group (Organschaft) must be concluded for at least five years and be followed throughout its entire term. According to the decision of the Supreme Tax Court recognition of the Organschaft is to be denied with retroactive effect if preliminary annual financial statements of the controlled company can no longer be adjusted due to insolvency and if a different result would have been reported in the final annual financial statements if the accounting principles under commercial law had been applied correctly.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: profit pooling agreement, insolvency, ta ...
  18. 23. Januar 2013

    Bill for Revision and Simplification of Corporate Taxation a ...

    A partial compromise was reached by a mediation committee of the two chambers of Parliament leading to a modified Bill for the Revision and Simplification of Corporate Taxation and of the Tax Law on Travel Cost and to acceptance of a modest increase in the basic personal allowance for income tax. The Bundestag has now passed both bills and forwarded them to the Bundesrat for confirmation at its next session, due to be held on February 1, 2013.

    Kategorien: PwC Reports
    Schlagwörter: profit pooling agreement, loss carry-bac ...
  19. 11. Januar 2021

    Review of profit and loss pooling agreements concluded prior ...

    An amendment to a statutory law which was passed by the Bundestag and Bundesrat in December 2020, entered into force on 1 January 2021, requires a review of those profit and loss pooling agreements concluded and last amended before 27 February 2013. This pertains to profit and loss pooling agreements (PLPA) for tax groups (“Organschaft”) with a GmbH as controlled subsidiary and which do not (yet) contain an explicit and unconditional reference to Section 302 of the German Stock Corporation Act (GSCA) which includes future changes of the provision (so-called “dynamic reference”).

    Kategorien: PwC Reports
    Schlagwörter: Organschaft, profit and loss transfer ag ...
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