Suchergebnisse für: `sicav` (65 gefunden)

1. 05. September 2021

   Distributions from Luxembourg investment company (SICAV) exe ...

   Corporations with at least a 25% share in a Société d'investissement à capital variable (SICAV), a Luxembourg investment company, do not have to pay income tax in Germany on the dividends received from the SICAV in 2010. This also applies if the Luxembourg tax authorities – for whatever reason - did not exercise their right of taxation at source and the distributions hence remained untaxed.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: SICAV, intercompany dividend privilege
2. 11. Dezember 2013

   Finance ministry rejects bond stripping scheme

   The finance ministry has published a decree asking tax offices to reject brokered bond stripping schemes between German and Luxembourg investment funds abusing the treaty protection of dividends.

   Kategorien: Official Pronouncements

   Schlagwörter: SICAV, bond stripping, scheme, broker
3. 27. Mai 2024

   UPDATE: Dual residence does not exclude German gift tax liab ...

   The Supreme Tax Court reversed three earlier rulings of the Baden-Wuerttemberg Tax Court and decided that Sweden has no right of taxation, even if at the time of the gift the gift tax had been abolished in Sweden (here: as of 1 January 2005). As a result, a gift made by a donor who has his residence both in Germany and Sweden is subject to the provisions of the German Inheritance and Gift Tax Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: gift tax, dual residence
4. 21. Oktober 2022

   Supreme Tax Court confirms different VAT treatment of online ...

   In a resolution regarding the request for suspension of payment the Supreme Tax Court endorsed the different VAT treatment of terrestrial (physical) gambling versus VAT exempt online gambling. Furthermore, the court held that this unequal treatment is not contrary to the EU principles of fiscal neutrality.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT Exemption, online game
5. 03. Juni 2025

   ECJ referral: Physical entry of goods into the economic netw ...

   The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling regarding the entry of a sailing boat into the economic network of the Union. One of the questions referred to the ECJ is whether a means of transport enters the economic cycle of the Union if it is not used as such in a Member State but rather a service (here: maintenance and repair work) is carried out at the boat.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: customs clearance, import VAT
6. 13. Dezember 2020

   ECJ: No automatic VAT-exemption for sports related services ...

   The ECJ held that Article 132(1)(m) of Council Directive 2006/112/EC exempting ‘the supply of certain services closely linked to the practice of sport or physical education’ is not being of direct effect and cannot be directly invoked before the national (local) courts. It is for the national court to determine in detail what kind of services provided by sports clubs are exempt from VAT.

   Kategorien: European Court of Justice

   Schlagwörter: VAT Exemption, sports services, sports c ...
7. 02. September 2014

   Proposed tax amending bill

   The finance ministry has published a draft tax amending bill, basically to enact ECJ judgments against existing provisions and to react to perceived abuses and anomalies.

   Kategorien: PwC Reports

   Schlagwörter: amending bill, anomalies, abuse of legal ...
8. 30. Oktober 2013

   VAT input tax apportionment by value for gaming hall

   The Supreme Tax Court has held the tax office to be correct in insisting that a gaming hall operator apportions his inputs by turnover, rather than by space used, where the physical division was only temporary.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: input tax, apportionment, gaming hall
9. 08. Juli 2022

   Finance Committee approves amendments on two double tax agre ...

   On 6 July 2022 the Finance Committee of the German Bundestag (whose working scope basically coincides with the responsibilities of the Federal Ministry of Finance) approved specific revisions to the double tax treaties with Mauritius and Mexico.

   Kategorien: Legislation

   Schlagwörter: BEPS, double tax treaty, Profit Shifting
10. 31. Mai 2023

    ECJ: Input VAT deduction in case of invalidity of the transa ...

    The invalidity of a legal transaction under national civil law cannot as such lead to the exclusion of the deduction of input VAT. According to a decision of the ECJ, however, this only applies if the national court has examined and ensured that the transaction is not a fictitious transaction or that, if this transaction was physically carried out, it is neither in connection with VAT evasion nor considered as an abuse of rights.

    Kategorien: European Court of Justice

    Schlagwörter: input VAT deduction, abuse of rights
11. 15. November 2012

    Houseboat at a permanent mooring can be immovable property

    The ECJ has held that a permanently moored houseboat used as a restaurant can be let free of VAT as immovable property.

    Kategorien: From Europe

    Schlagwörter: immovable property, boat, houseboat
12. 22. Juli 2015

    Automatic exchange of bank account information

    The cabinet has adopted a bill to regulate the automatic exchange of bank account and investment income information with the 60 co-signatory states of the “multilateral competent authority agreement on automatic exchange of financial account information”.

    Kategorien: PwC Reports

    Schlagwörter: competent authority, bank account inform ...
13. 24. April 2012

    Only actual working days to be included in 183-day test

    The Supreme Tax Court held that only work actually performed abroad may be included when reviewing the 183-day period under the employment income regime of the German-French tax treaty. Interruptions caused by work-free time on sundays, weekends,and holidays would generally not be counted.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: cross-border commuters, employment incom ...
14. 23. August 2021

    Update: VAT - Place of performance of educational or similar ...

    The Federal Tax Office, by way of a circular, has adjusted its VAT Application Ordinance with regard to the 2019 ruling by the European Court of Justice on the determination of the place of supply of services in connection to the admission to educational events.

    Kategorien: Official Pronouncements

    Schlagwörter: Place of supply of services, educational ...
15. 20. Juli 2023

    Trade tax addback of costs for grant of cable retransmission ...

    In a most recent decision, the Supreme Tax Court held that payments for granting cable retransmission rights may be added back for trade tax purposes pursuant to Section 8 No. 1 (f) of the German Trade Tax Act.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: trade tax addback, Licensing rights
16. 18. November 2021

    Foreign managing directors, board members & authorized signa ...

    Our Newsletter comments upon the recent trend of German tax authorities - particularly during wage tax audits - to consider whether a wage tax withholding obligation has arisen in cases where non-resident managing directors, board members and, in some cases, authorized signatories of German companies work for and in the interest of a German legal entity.

    Kategorien: Tax & Legal Newsflash

    Schlagwörter: Steuern / Tax
17. 08. März 2016

    Redundancy payments decree

    The finance ministry has amended its redundancy payments decree to take account of minor amounts paid before or after the main payment.

    Kategorien: Official Pronouncements

    Schlagwörter: redundancy
18. 06. April 2016

    Recognition of capital repayment by EEA companies must be ap ...

    The finance ministry has issued a decree to the effect that a capital repayment by a company from another EEA country will not be recognised as such unless the company makes a formal application for recognition.

    Kategorien: Official Pronouncements

    Schlagwörter: capital repayment
19. 18. März 2015

    Foreign employment income of German resident taxable in Germ ...

    The Supreme Tax Court has held that work performed in Austria by a German resident is taxable there under the double tax treaty. However, any work performed in a third country is taxable in Germany as the country of residence.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: employment income, German resident, thir ...
20. 08. Oktober 2015

    Correction of VAT overcharge only after repayment

    The finance ministry has issued a decree following a Supreme Tax Court case to the effect that a VAT overcharge may only be corrected once the amount has been repaid to the customer.

    Kategorien: Official Pronouncements

    Schlagwörter: VAT overcharge, corrected invoice
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