Suchergebnisse für: `solidarity-surcharge` (16 gefunden)

1. 26. März 2025

   Federal Constitutional Court confirms solidarity surcharge

   In its judgment published today, the Second Senate of the Federal Constitutional Court confirms the solidarity surcharge in its current design and rejects the complaint brought by the six members of the liberal Party FDP.

   Kategorien: Constitutional Court

   Schlagwörter: solidarity surcharge
2. 20. Januar 2023

   Supreme Tax Court: Solidarity surcharge still constitutiona ...

   By the end of January, the Supreme Tax Court will announce its decision whether the solidarity surcharge levied to income tax (and corporate tax) remains constitutional also for assessment periods 2020 and 2021.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: solidarity surcharge
3. 30. Januar 2023

   Supreme Tax Court: Solidarity surcharge for years 2020 and 2 ...

   The Supreme Tax Court has ruled that the solidarity surcharge for 2020 and 2021 is constitutional. According to the court, the federal government has conclusively demonstrated that there still is an increased financial demand for the sake of preserving the welfare state principle as provided in the German Basic Law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: solidarity surcharge
4. 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 ...
5. 04. April 2013

   Income tax of foreign artists

   The finance ministry has revised the lump sum rules for the taxation of foreign artists, basing them on a tax rate of 20%.

   Kategorien: Official Pronouncements

   Schlagwörter: foreign artist, lump sum, flat rate
6. 30. Juni 2025

   What about cum-ex/ cum-cum? The state of play

   The investigations regarding cum-ex and cum-cum transactions are continuing with a focus to uncover the intricate structures and recovering tax losses. Progress is being made but there are also several challenges, particularly regarding the statute of limitations and the elimination of evidence. In response to a question from the party Die Linke, the German government has commented on the current state of affairs.

   Kategorien: Official Pronouncements

   Schlagwörter: cum-ex
7. 06. Februar 2020

   Tax & Legal News: Issue 1, February 2020

   Issue 1 of the Tax & Legal News for 2020 contains includes news from the Supreme Tax Court and the Finance Ministry:

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax
8. 11. November 2022

   Bundestag passes Inflation Compensation Act

   On 10 November 2022, the Bundestag passed the bill introduced by the ruling Coalition "to compensate for inflation through a fair income tax rate and to adjust other tax regulations" (Inflation Compensation Act.)

   Kategorien: Legislation

   Schlagwörter: Inflation, Income Tax Act, income tax ex ...
9. 05. März 2013

   Corporation tax on portfolio dividends

   The Bundesrat has passed a bill to charge dividend income on investments of less than 10% to corporation tax.

   Kategorien: PwC Reports

   Schlagwörter: portfolio dividend
10. 16. August 2011

    Swiss bank secrecy upheld

    Germany and Switzerland have initialled a treaty for the anonymous taxation of German assets in Switzerland whilst respecting the Swiss bank secrecy for criminals.

    Kategorien: PwC Reports

    Schlagwörter: Swiss bank, bank secrecy, tax evaders
11. 20. Dezember 2024

    Update: Former coalition parties to agree on a light version ...

    Social Democrats (SPD), the Green Party (Bündnis 90/Die Grünen) and the Liberals (FDP) have unexpectedly agreed on the implementation of selected measures from the Act for the Further Development of Tax Law (Tax Development Act) already before the early general election in February 2025. Politically highly controversial initiatives, above all the planned introduction of a national reporting obligation for tax structures, are not part of this settlement.

    Kategorien: Legislation

    Schlagwörter: Tax Reporting, child benefit
12. 11. April 2025

    Tax issues in the coalition agreement between CDU, CSU and S ...

    An overview of the tax issues in the coalition agreement between the CDU, CSU and SPD of 9 April 2025.

    Kategorien: Official Pronouncements, Tax & Legal New ...

    Schlagwörter: business income, Income Tax Act
13. 26. Mai 2025

    Waiver of late payment penalties on grounds of the statutory ...

    In a most recent decision, the Supreme Tax Court commented on the conditions for a waiver of late payment fees on grounds of the concessionary rule mentioned in Section 227 Fiscal Code following the rejection of the request for suspension of payment/stay of execution by the tax office.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: waiver, penalty
14. 22. April 2024

    Recovery of withholding tax credited in the course of „cum/e ...

    The Hamburg Tax Court decided that the withdrawal of the refund or the credit of withholding tax in the wake of cum-ex schemes due to fraudulent misrepresentation is also possible if a third party committed the fraud.

    Kategorien: Tax Court

    Schlagwörter: cum-ex
15. 17. Juni 2022

    German withholding tax refund requirements for non-resident ...

    The German rules on the procedure and documentation requirements for withholding tax refunds to non-resident portfolio shareholders are not compatible with the EU principles on the free movement of capital, as the European Court of Justice (ECJ) said in a most recent decision.

    Kategorien: European Court of Justice

    Schlagwörter: portfolio dividend, documentation, refun ...
16. 05. September 2023

    Federal Cabinet approves government draft of the Growth Oppo ...

    At its closed-door meeting in Meseberg on 30.8.2023, the Federal Cabinet adopted the government draft for a law to enhance growth opportunities, investment, and innovation as well as tax simplification and tax fairness (Growth Opportunities Act).

    Kategorien: Tax & Legal News, Legislation

    Schlagwörter: Climate Change, interest limitation, RET ...