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 JusticeSchlagwörter: reverse charge, permanent establishment, ...
06. Mai 2022 Swiss/German tax treaty: permanent establishment of taxi bus ... The Tax Court of Baden-Württemberg has ruled that premises in a Swiss taxi radio control centre may constitute a permanent establishment and, as a result, the resultant commercial income may be tax-exempt in Germany. Kategorien: Tax CourtSchlagwörter: double tax treaty, permanen establishmen ...
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 ReportsSchlagwörter: permanent establishment, ordinance, AOA, ...
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 casesSchlagwörter: anti-avoidance, International Tax, Incom ...
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 EuropeSchlagwörter: permanent establishment, Foreign branch, ...
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 casesSchlagwörter: branch, foreign PE, preparatory costs
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 casesSchlagwörter: Corporation tax, Share disposal, exempt ...
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 casesSchlagwörter: Steuern / Tax
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 casesSchlagwörter: permanent establishment, branch, imputat ...
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 casesSchlagwörter: roll-over relief provision, tax deferral
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 casesSchlagwörter: branch, provision no longer required, pe ...
29. Januar 2019 Trade tax: Dividend income exemption in case of double resid ... According to the Lower Tax Court of Hesse, the dividend income exemption for trade tax on qualifying shareholdings is also available for distributions of companies of foreign legal form - provided the foreign company is comparable to a German corporation, has its place of management and thus a permanent establishment in Germany. Kategorien: Supreme Tax Court casesSchlagwörter: dividend exemption, trade tax exemption, ...
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 casesSchlagwörter: rental income, limited partnership
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 EuropeSchlagwörter: Final PE losses, international joint tax ...
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 casesSchlagwörter: International Tax, EU Law, Final PE loss ...
12. Februar 2019 Deduction of final branch losses – a change of track? The Lower Tax Court of Hesse, with reference to the ECJ case Bevola und Jens W. Trock, decided that final losses of a foreign (UK) permanent establishment are deductible in Germany. Kategorien: Supreme Tax Court casesSchlagwörter: Final PE losses, foreign branch losses
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 JusticeSchlagwörter: Capital gains taxation, EU Law, Foreign ...
27. Mai 2022 ECJ: Refusal to allow the utilization of foreign branch fina ... Following the request for a preliminary ruling from the German Supreme Tax Court, the European Court of Justice (ECJ) is called to decide whether a German parent company has the right to deduct from its taxable income losses incurred by its UK branch, which had ceased activity and thus could no longer utilize its accumulated tax losses in the UK. In his Opinion, the Advocate General has suggested that the German rules denying the import of losses of foreign branches are not contrary to the EU principles of freedom of establishment. Kategorien: European Court of JusticeSchlagwörter: final loss, foreign branch losses, head ...
11. Dezember 2013 Tonnage tax hidden reserve taxable in Germany on retirement ... The Supreme Tax Court has held the tonnage tax hidden reserve of a shipping partnership to be taxable in Germany on the withdrawal of a Belgian partner from the partnership. Kategorien: Supreme Tax Court casesSchlagwörter: tonnage tax, Shipping, shipping line
18. Mai 2011 Rental income of foreign residents The finance ministry has issued an explanatory decree for foreign businesses following a change in the law reclassifying their income from German property from rental to trading income. Kategorien: Official PronouncementsSchlagwörter: rental income, foreign residents, bookke ...
