24. Juni 2014 Expense deduction from royalty income paid abroad only if ex ... The finance ministry has decreed that a royalty debtor may not deduct expenses of the EEA royalty creditor from the gross royalty subject to withholding tax unless the expense was incurred solely in respect of the given licence. Kategorien: Official PronouncementsSchlagwörter: royalty, licence, licensee
08. Februar 2022 German Federal Ministry of Finance (MoF) published two circu ... On January 27, 2022, the German Federal Ministry of Finance (MoF) published two circulars in relation to the royalty limitation rules. Kategorien: Official PronouncementsSchlagwörter: royalties, royalty limitation rules, nex ...
23. November 2011 EU royalty payments to be taxed net The Supreme Tax Court has held that the withholding tax on royalty payments to licensors in other EU states should be on the net amount after deduction of direct costs. Kategorien: Supreme Tax Court casesSchlagwörter: EU royalty, royalty, Scorpio
22. Dezember 2016 Restriction of tax relief on royalty payments: draft bill re ... On 25 January 2017 the German government published a draft bill proposing a restriction of tax relief on royalty payments made to related parties from 2018 onwards. Kategorien: PwC ReportsSchlagwörter: BEPS, Royalty expenses, Harmful Tax Prac ...
07. August 2012 Royalty withholding tax on net income of EU creditor The ECJ has held that the withholding tax on a royalty paid to a corporation in another EU country may not be more than the corporation tax rate applied to the income less the directly related costs. Kategorien: Supreme Tax Court casesSchlagwörter: withholding tax, royalty
05. Januar 2011 No requalification of royalty income of US partner to busine ... The Supreme Tax Court has held that the treaty attribution of the royalty income charged by a US partner is to his US business. Accordingly, it is not taxable in Germany as partnership profits. Kategorien: Supreme Tax Court casesSchlagwörter: treaty override, Royalty income, requali ...
10. Juli 2012 Inventor's premium to ex-employee taxable as royalty The finance ministry has accepted as a precedent a Supreme Tax Court ruling that a premium paid to a former employee for an invention during his employment should be taxed as a royalty, rather than as employment remuneration, but insists that employers may only apply the principle if they hold an exemption certificate from their local tax office. Kategorien: Official PronouncementsSchlagwörter: inventor's premium, ex-employee, former ...
14. März 2017 Plans to restrict the deduction of royalty expenses to comba ... On 25 January 2017 the federal government approved a draft of the Act to Combat Harmful Tax Practices in connection with the Licensing of Rights. The intention is to prevent multinational businesses from transferring their royalty income to countries, which offer such income preferential treatment. Such preferential tax regimes (so-called Licence Boxes, Patent Boxes or IP-Boxes) are considered not to meet the demands of the OECD and G20 BEPS Project. A new provision is to be introduced to the Income Tax Act (ITA) for this purpose; the new provision should be applied to expenses arising after 31 December 2017. Kategorien: PwC ReportsSchlagwörter: royalties, licence box, IP-Boxes, Patent ...
08. Juni 2017 Bundesrat approves legislation introducing restrictions on t ... In its sitting on 2 June 2017 the Bundesrat (the Upper House) approved the Act to Combat Harmful Tax Practices in connection with the Licensing of Rights. Kategorien: LegislationSchlagwörter: International Tax, Royalty expenses, Pat ...
16. Juli 2021 Update: Tax & Legal Newsflash – German IP nexus rules: Minis ... The circular dated 11 February 2021 covers royalty payments and capital gains in foreign-to-foreign cases where the German nexus is purely based on a registration of rights in a German public register Kategorien: Tax & Legal NewsflashSchlagwörter: Steuern / Tax
14. August 2013 Import value of DVDs includes estimated royalties payable by ... The Supreme Tax Court has held that the import value of film DVDs shall include an uplift to the purchase price to reflect royalties payable by the subsequent purchasers on their proceeds from hiring or selling the films. This uplift can be estimated. Kategorien: Supreme Tax Court casesSchlagwörter: DVD, import value, royalties, customs
21. Juli 2011 German trade tax restriction on interest deductibility uphel ... The ECJ has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive. Kategorien: From EuropeSchlagwörter: trade tax, long-term interest, long term ...
18. Juni 2014 Sale of mining right as sale of real estate The Supreme Tax Court has accepted the sale of mining rights attaching to a property no longer owned by the seller as the sale of a real estate right to be taxed as a capital gain. Kategorien: Supreme Tax Court casesSchlagwörter: Real Estate, property, mining right, min ...
25. April 2012 German trade tax restriction on interest deductibility uphel ... The Supreme Tax Court has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive and not infringing the German/Dutch tax treaty prohibition on discrimination. Kategorien: Supreme Tax Court casesSchlagwörter: add-back, Inerest deduction, long-term i ...
01. November 2012 Tax & Legal News - Issue 3, November 2012 In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
12. Juli 2016 Tax & Legal News – Issue 5, July 2016 In this issue: Supreme Tax Court Cases, From Europe and From PwC Kategorien: Tax & Legal NewsSchlagwörter: inheritance tax privilege, invoice requi ...
08. Februar 2017 Tax & Legal News – Issue 1, February 2017 In this issue: PwC Reports, Official Pronouncements and Supreme Tax Court Cases. Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
21. Juni 2017 Tax & Legal News – Issue 3, June 2017 In this issue: PwC Reports, Official pronouncements, Supreme Tax Court Cases and From Europe Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
05. September 2012 No withholding tax on payment to Austrian agency for broadca ... The Supreme Tax Court has held that a payment to an Austrian agency for the right to broadcast sporting events is not subject to withholding tax as a payment to the athlete(s) appearing. Kategorien: Supreme Tax Court casesSchlagwörter: athletes, Artist, broadcasting
08. April 2022 Tax & Legal News – Issue Q1 – April 2022 Here is our newsletter for the first quarter 2022! Covered topics: Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
