Suchergebnisse für: `rental-income` (20 gefunden)

  3. 23. April 2021

    Unutilised maintenance expenses deductible under Para. 82b   ...

    The Supreme Tax Court decided that where a taxpayer decides to set off major maintenance expenses over a period of several years in accordance with Para. 82b of the Income Tax Implementation Regulations (“EStDV”) but dies before the full amount has been deducted, that part of the maintenance expenses not yet set off can be deducted as a rental income expense in the year of assessment in which the death occurred.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: rental income, Principle of capacity, ma ...
  4. 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
  5. 03. April 2019

    Extended trade tax deduction also possible for shareholdings ...

    Under the extended trade tax deduction, rental income derived by entities whose activities are limited to the administration of their own real property is deductible from the trading income subject to trade tax. The Grand Senate of the Supreme Tax Court held that this trade tax deduction is also available for a commercial GmbH & Co. KG with respect to its interest in a pure asset-management civil law partnership.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: extended trade tax deduction, real estat ...
  7. 30. April 2025

    Tax treatment of shareholder loan granted to asset-managing ...

    A shareholder loan granted to an asset-managing partnership is not recognized from a tax point of view insofar as the company's loan liability is attributable to its shareholder for tax purposes (Section 39 (2) no. 2 of the German Fiscal Code). According to a recent decision of the Supreme Tax Court, the loan agreement neither leads to deductible income-related expenses for the borrower nor to income from capital assets for the lender but is rather considered a tax-neutral contribution. This would be different only in the case of commercially active partnerships.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: IFRS (Asset Management), partnership, sh ...
  8. 29. April 2025

    Tax treatment of shareholder loan granted to asset-managing ...

    A shareholder loan granted to an asset-managing partnership is not recognized from a tax point of view insofar as the company's loan liability is attributable to its shareholder for tax purposes (Section 39 (2) no. 2 of the German Fiscal Code). According to a recent decision of the Supreme Tax Court, the loan agreement neither leads to deductible income-related expenses for the borrower nor to income from capital assets for the lender but is rather considered a tax-neutral contribution. This would be different only in the case of commercially active partnerships.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: IFRS (Asset Management), shareholder loa ...
  9. 07. Dezember 2025

    Compensation for waiver of usufruct on leased property subje ...

    The remuneration for waiving a right of usufruct to a private property is taxable as compensation in accordance with Section 24 No. 1 letter a of the Income Tax Act (ITA) if the owner of the usufruct right at the time of the waiver has actually leased the property and earned taxable income from rental and leasing. According to a recent decision of the Supreme Tax Court, this applies irrespective of whether the taxpayer receiving compensation for lost or foregone income was under legal, economic, or actual pressure at the time the agreement for waiver was concluded.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: compensation payment, waiver
  13. 25. Oktober 2024

    Presentation of documents to the tax authorities to comply w ...

    According to a decision of the Supreme Tax Court, the tax office's request for rental agreements from the landlord in accordance with Section 97 Fiscal Code must comply with the guidelines laid down in the General Data Protection Regulation (GDPR). In its judgment. the Supreme Tax Court held in favor of the tax office and that the plaintiff is obliged to produce the relevant documents.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Data processing
  19. 26. Juli 2021

    British university college recognized as charitable foundati ...

    An ancient english university college may meet the requirements of a charitable foundation under German law and be exempt from corporate income tax because of its non-profit status. In its decision the Supreme Tax Court also found that the legal structure of the college is equivalent to that of a German foundation within the meaning of Sec. 80 (1) of the German Civil Code.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: british university college, charitable o ...

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