Suchergebnisse für: `permanent-establishment` (91 gefunden)

1. 05. September 2013

   Draft ordinance on permanent establishment profits

   The finance ministry has published a draft of its ordinance on permanent establishment profits following the authorised OECD approach.

   Kategorien: PwC Reports

   Schlagwörter: permanent establishment (PE), ordinance, ...
2. 18. August 2023

   Permanent establishment and fixed business facility for serv ...

   The requirements for a permanent establishment pursuant to Section 12 sentence 1 German Fiscal Code, which are also characteristic for the concept of a permanent establishment under the double tax treaty with the United Kingdom, are met if the person providing the service (here: an aircraft mechanic/engineer) is given only restricted use of site-related business facilities (here: locker and safe deposit box in common rooms on the airport premises) in the course of his services (here: maintenance work on aircraft). This was decided by the Supreme Tax Court in a most recent judgment.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: permanent establishment (PE), supply of ...
3. 26. Juli 2022

   Definition of permanent establishment under previous and cur ...

   The owner of a business has a permanent establishment at the fixed place of business of his client if he continuously works there, even if he has his own permanent establishment at a different place. After the revision of the tax law on travel expenses as of 2014, the first place of work is primarily determined based on the employee's contractual assignment or by internal instructions of the employer.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: business travel, travelling expenses, pe ...
4. 08. Juli 2021

   VAT: No permanent establishment in case of property rental

   The European Court of Justice (ECJ) ruled that the reverse charge is applicable to the leasing of real property located in Austria because the Jersey based lessor, in lieu of own local staff to perform services relating to the letting, does not have a permanent establishment (fixed place of business) in Austria.

   Kategorien: European Court of Justice

   Schlagwörter: reverse charge, permanent establishment ...
5. 21. April 2025

   Permanent establishment not viewed as employer under relevan ...

   A foreign permanent establishment of a legally independent person resident in Germany cannot be viewed as employer. This was decided by the Supreme Tax Court in a recent judgment regarding the double tax treaties with the Netherlands, Japan, the UK, Spain, Australia, Ireland, Belgium, Switzerland, Italy, Denmark, Canada, Singapore, Norway, Greece and France.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: employer, permanent establishment (PE)
6. 29. April 2024

   Two-step trade tax allocation if permanent establishment is ...

   The trade tax allocation of permanent establishments extending over more than one municipality ("multi-municipality permanent establishments") must by way of typification consider the specific character and nature of the permanent establishment and the interests of the municipalities involved. The Supreme Tax Court held that, in the case of permanent establishments constituted through a natural gas pipeline, the volume of natural gas supplied in the respective communities can be a suitable approach for allocation of the trade tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax charge
7. 11. Januar 2019

   Double tax treaties: recognition of losses from a Belgian pe ...

   Section 50d (9) Income Tax Act (ITA) excludes a tax exemption in Germany under a double tax treaty where, inter alia, the income is not taxed in the other treaty state.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: anti-avoidance, International Tax, Incom ...
8. 17. Dezember 2015

   Foreign branch loss recapture provision confirmed

   The ECJ has confirmed a German provision for the recapture of foreign branch losses previously deducted on sale of the foreign permanent establishment.

   Kategorien: From Europe

   Schlagwörter: permanent establishment (PE), Foreign br ...
9. 09. Juli 2014

   No deduction for preparatory costs of failed foreign PE

   The Supreme Tax Court has held that a taxpayer cannot deduct costs incurred in preparing for a foreign permanent establishment even if, in the event, the establishment never came into existence.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: branch, preparatory costs, Foreign Perma ...
10. 27. Oktober 2017

    Disposals of shares by limited taxpayers: no add-back of fic ...

    The Supreme Tax Court has ruled that where a limited taxpayer has no permanent establishment (branch/permanent representative) located in Germany, the add-back of fictitious business expenses cannot be applied.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Corporation tax, Share disposal, exempt ...
11. 23. Dezember 2025

    2025 Update to the OECD Model Tax Convention

    On 19 November 2025, the OECD published an update to the OECD Model Tax Convention and the corresponding commentary on Article 5 regarding permanent establishments. The new guidelines specify the circumstances under which a home office is considered as permanent establishment.

    Kategorien: From Europe

    Schlagwörter: OECD model
12. 21. März 2013

    Old corporation tax rate on German branch income of non-EU c ...

    The Supreme Tax Court has held that the corporation tax rate on the permanent establishment income of non-EU foreign companies under the old, pre-2001 system was acceptable under community law and the double tax treaty.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: permanent establishment (PE), branch, im ...
13. 08. Mai 2025

    Adjustment of local branch profit according to Section 1 (5) ...

    In a decision published today, the Supreme Tax Court held that Section 1 (5) Foreign Tax Act does not constitute an independent rule for determining permanent establishment profits. General allocation methods such as the cost-plus method require a clear legal basis - otherwise they are inadmissible.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: German branch, income adjustment
14. 28. Oktober 2016

    Impact of tax treaty definitions on domestic law

    The Supreme Tax Court held, in a decision published on 19 October 2016, that the term “permanent establishment” set out in Section 9 No. 3 of the Trade Tax Act should follow the domestic law definition and not the tax treaty definition.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Steuern / Tax
15. 04. Mai 2025

    Tax exemption of foreign branch income

    In two decisions, the Supreme Tax Court has defined in more detail the requirements for a foreign permanent establishment in cross-border situations under a double tax treaty (DTT). If such a treaty exists, double taxation is usually avoided by exempting the foreign branch income from German tax.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: double tax treaty, Foreign Permanent Est ...
16. 31. August 2017

    5-year tax deferral on transfer of roll-over relief provisio ...

    The Supreme Tax Court has upheld the German rule providing for immediate taxation (but with a deferral option) of the transfer of a roll-over provision to be held as a fixed asset of a permanent establishment in another member state.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: roll-over relief provision, tax deferral
17. 07. Oktober 2015

    Post-dissolution profits and losses from foreign P.E. attrib ...

    The Supreme Tax Court has held that the profit from the release of a provision no longer required arising from a foreign permanent establishment long after closure falls under the business profits clause of the relevant double tax treaty and is thus taxable in the foreign country.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: permanent establishment (PE), branch, pr ...
18. 19. September 2022

    UK Group Transfer Rules tested before the ECJ

    In a reference for a preliminary ruling from the UK Upper Tribunal the European Court of Justice (ECJ) is asked whether the immediate tax charge on a transfer of assets from a UK resident company to a sister company resident in Switzerland (which does not carry on a trade in the UK through a permanent establishment) contrasts with EU-Law (Article 49 TFEU or Article 63 TFEU).

    Kategorien: European Court of Justice

    Schlagwörter: Knowledge Transfer (KT) / Wissenstransfe ...
19. 20. Juni 2018

    ECJ – Refusal to set-off EU-branch losses in Denmark not com ...

    A Danish company may set off the final losses of its foreign EU-permanent establishment against its own taxable income, provided it can prove that the losses incurred are final and the company has exhausted the possibilities to deduct those losses in that Member State.

    Kategorien: From Europe

    Schlagwörter: Final PE losses, international joint tax ...
20. 10. August 2011

    Foreign limited partnership does not shield non-trading inco ...

    The Supreme Tax Court has held that rental income earned through a Hungarian partnership is not automatically exempt as the income from a foreign permanent establishment, merely because the partnership was taxed locally as a corporation, or because the income would have been treated as trading income had it been earned through a German partnership.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: rental income, limited partnership
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