Suchergebnisse für: `retirement-pension` (8 gefunden)

1. 09. Januar 2011

   No requalification of pension to former partner

   The Supreme Tax Court has rejected a tax office attempt to requalify a retirement pension paid to a former partner now living abroad to deferred business income.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Pension requalification, former partner, ...
2. 25. Juli 2025

   Draft bill for the Act for the Promotion of Company Pension ...

   According to press reports a new draft bill has been introduced by Work and Pensions Minister Bärbel Bas (SPD) with the aim of easing legal requirements for company pension plans (Second Act for the Promotion of Company Pension Plans).

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: retirement pension
3. 24. Februar 2015

   Annuity paid for business deductible by non-resident

   The ECJ has held that a non-resident taxpayer must be able to deduct an annuity paid in consideration for a business interest on the same lines as a resident.

   Kategorien: From Europe

   Schlagwörter: annuity, special expenses, inheritance, ...
4. 04. Januar 2012

   Tax changes for 2012

   The act transposing the EU mutual assistance directive on tax collection introduces a number of rotine statutory changes and thus serves as an annual tax act.

   Kategorien: PwC Reports

   Schlagwörter: treaty shopping, tax changes, mutual ass ...
5. 16. November 2025

   Taxation of German retired persons living in Portugal as “re ...

   In a case decided by the Supreme Tax Court, an application submitted to the Portuguese tax authorities before 1 April 2020 led to a ten-year tax exemption of the pension income for a taxpayer who had permanently moved to Portugal However, in order to prevent a double non-taxation in such cases Germany has agreed a subject-to-tax clause with Portugal if such income is not taxed in Portugal.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: retirement pension, subject to tax claus ...
6. 31. Mai 2021

   Taxation of statutory retirement pensions not unconstitution ...

   Although both of the plaintiffs lost their cases before the Supreme Tax Court, the current ruling has far-reaching consequences for future generations of pensioners, such as those now in their mid-40s. In both of its decisions, the court provided concrete guidelines on how double taxation of pensions must be avoided in the future.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: retirement pension, Income Tax Act
7. 19. Oktober 2025

   No trade tax exemption for profits from the sale of educatio ...

   In a recent judgment, the Supreme Tax Court decided that the sale of educational institutions (training faculties) is not a service directly serving the purpose of schooling and education and is therefore not exempt from trade tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax exemption, educational course
8. 31. März 2011

   Pre-retirement pay taxable in country of employment

   The Supreme Tax Court has held that the pre-retirement pay of an employee with no further duties remained taxable in Germany as employment income despite his move to France.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: double tax treaty, pre-retirement