Suchergebnisse für: `special-business-assets` (6 gefunden)

1. 16. Juli 2020

   Shareholding in corporation as a Special Business Asset II

   The Supreme Tax Court has ruled that for the purposes of considering the allocation of a partner's share in a GmbH to the Special Business Assets II of his partnership interest, regard must be had not only to the business relationship of the GmbH with the partnership – but also to whether the GmbH has a substantial business operation of its own.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: limited partnership, special business as ...
2. 19. August 2025

   Partial write- down of partner loan receivable upon terminat ...

   The fact that a commercial limited partnership (KG) receives income ranking as business income because of the so called „tainting effect“ does not preclude the partial write-off of a worthless loan owed to its partner if the principles of corresponding accounting between partnership and the partners no longer apply because of the discontinuation (cessation) of the business of the KG. Unlike the tax court of first instance, the Supreme Tax Court allowed the loss from the partial write-down to be recognized already at the time of the cessation of the business activities.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: write-down, tainted income
3. 05. Juli 2024

   No inheritance and gift tax privilege for parking garage

   In a recent decision, the Supreme Tax Court held that a multi-storey car park (parking garage) is not eligible for the inheritance tax privilege available for business assets.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: inheritance tax privilege, special busin ...
4. 31. Oktober 2016

   Deadline for the filing of an application for recording at t ...

   The Supreme Tax Court held, in a decision published on 27 October 2016, that:

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Tax Reorganisations Act, Tax Book Values ...
5. 22. September 2016

   Arbitration Committee agrees on Inheritance and Gift Tax Ref ...

   The Members of the Arbitration Committee of the Federal Parliament (Bundestag) and the Federal Assembly (Bundesrat) have reached a compromise on the inheritance and gift tax reform after a seven hour session going on late into the night. Here is a summary of the key points.

   Kategorien: PwC Reports

   Schlagwörter: Private Wealth, inheritance and gift tax ...
6. 27. September 2016

   Packet of measures against profit reduction and profit shift ...

   At a sitting on 23 September 2016, the Federal Assembly (Bundesrat) has responded to the draft of the Act to Implement the Amendments to the EU Mutual Assistance Directive and to Introduce Further Measures to Combat Profit Reduction and Profit Shifting (“the draft Act”) and proposed further measures.

   Kategorien: PwC Reports

   Schlagwörter: EU Mutual Assistance Directive, Profit R ...