Suchergebnisse für: `solidarity-surcharge` (5 gefunden)

1. 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 ...
2. 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
3. 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
4. 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
5. 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