Suchergebnisse für: `principle-of-equality` (14 gefunden)

1. 12. April 2018

   Constitutional complaint regarding the trade tax treatment o ...

   In a decision on 10 April 2018, the German Constitutional Court concluded that the complaint that the trade tax treatment of gains from the disposal of partnership interests was unconstitutional because it contravened the principle of equality was not justified.

   Kategorien: Constitutional Court

   Schlagwörter: trade tax, Principle of equality, Princi ...
2. 20. Oktober 2023

   Update: Extended unlimited gift tax liability constitutional ...

   According to a decision of the Supreme Tax Court the so called “extended unlimited gift tax liability” does not violate the constitutional principle of equality and the freedom of movement of capital under EU law. The German gift tax arises if the donor is a resident at the time the gift is made, or the acquirer is a resident at the time the tax arises. If this is the case, the tax is levied for the total amount of assets received, irrespective of whether these are of domestic or foreign origin.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: gift tax, unlimited tax liability
3. 12. April 2018

   German Constitutional Court ruling on property valuations fo ...

   On 10 April 2018, the German Constitutional Court pronounced as unconstitutional the provisions on the valuation of property for the purposes of real estate tax and demanded new regulations

   Kategorien: Constitutional Court

   Schlagwörter: Taxation of real estate, Principle of eq ...
4. 22. Mai 2018

   Statutory interest rate levied on late payment of taxes no l ...

   The Supreme Tax Court has serious doubts as to the appropriateness of the current fixed rate of interest on late payments which is levied at a rate of 6 per cent per annum. This is especially relevant when considering the generally low interest rates level which have been charged in the market for some considerable time.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Interest rates, suspension of payment, s ...
5. 18. August 2023

   No flat rate taxation in case of shareholder debt financing ...

   The Supreme Tax Court decided that interest from loans made by a taxpayer to a foreign corporation in which he indirectly holds an interest of at least 10% is subject to the regular progressive scale rate income tax rather than to the (lower) flat rate of 25%. This applies for all tax years prior to the introduction of the Finance Bill 2020.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: shareholder loan, flat rate
6. 13. Dezember 2025

   Supreme Tax Court considers the land tax reform (“federal mo ...

   In three cases and following oral proceedings on 12 November 2025, the Supreme Tax Court held that using the capitalized earnings value method for the valuation of residential property to determine the land tax from January 1, 2025, to be constitutional.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: land tax, Taxation of real estate
7. 19. August 2022

   Swiss inheritance tax to be credited against German gift tax

   If a gift is subject to inheritance tax under foreign law (here: Switzerland) because the donor dies within a short period of time after the donation, the tax is to be credited against the German gift tax pursuant to Section 21 Inheritance Tax and Gift Tax Act. With this decision, the Duesseldorf Tax Court upheld the claim of the plaintiff, who had residences both in the Canton of Lucerne and in Germany.

   Kategorien: Tax Court

   Schlagwörter: tax credit, inheritance and gift tax
8. 12. November 2025

   Taxation of portfolio dividends for family foundation

   In a recent decision, the Hamburg Tax Court commented on the deduction of income-related expenses in connection with dividends from portfolio investments paid to a family foundation who itself is not exempt from corporation tax.

   Kategorien: Tax Court

   Schlagwörter: portfolio dividend, family foundation
9. 09. Dezember 2024

   No disallowance of partial write-down in Section 8b (6) sent ...

   In a recent judgment, the Supreme Tax Court held that Section 8b (6) sentence 2 of the German Corporation Tax Act as part of the tax exemption rules for dividends from participations in corporations and associations does not apply to savings banks that are organized as legal entity governed by private law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: dividend exemption, investment write-dow ...
10. 18. August 2021

    Statutory interest rate levied on late payment or refund of ...

    In a decision on two joint cases published today the Constitutional Court decided that interest incurred on late payment of taxes (back taxes) and the interest paid for tax refunds pursuant to Sections 233a and 238(1) sentence 1 of the German Fiscal Code is not in line with the German Constitution insofar as the interest rate is set at 0.5% per month and for interest periods from 1 January 2014.

    Kategorien: Constitutional Court

    Schlagwörter: statutory interest rate, late payment in ...
11. 17. November 2020

    No trade tax add-back of rental costs allocated to productio ...

    Rental and lease payments for the use of movable fixed assets are not to be added back to trading profits in accordance with Section 8 No. 1 Letter d Trade Tax Act (TTA), insofar as they are to be attributed to the costs for the production/manufacture of current assets.

    Kategorien: Tax Court

    Schlagwörter: trade tax addback, rental expense, curre ...
12. 21. November 2025

    Stay of execution of EU energy crisis contribution

    In a recently published interim decision, the Supreme Tax Court expressed considerable doubts as to the legitimacy of the German Energy Crisis Contribution Act which was in force for years 2022 and 2023.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: energy tax
13. 30. November 2021

    Federal Constitutional Court: Inadmissible review of norm r ...

    In a decision published on 26 November 2021, the Federal Constitutional Court (Bundesverfassungsgericht,) declared as inadmissible a referral by the Supreme Tax Court (Bundesfinanzhof) regarding Section 3 of the Solidarity Surcharge Act 1995 as amended on October 15, 2002 (SSA, 1995).

    Kategorien: Constitutional Court

    Schlagwörter: solidarity surcharge, corporate income t ...
14. 25. März 2024

    Withholding tax on income of foreign artists performing in G ...

    In a recent ruling, the Supreme Tax Court has commented on the tax treatment of fees paid to artists with limited tax liability for their performances in Germany. A key criterion for tax deduction at source is the intention to make a profit and the commercial objective of the performances in Germany.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: foreign artist, limited taxpayer