Suchergebnisse für: `subject-to-tax` (22 gefunden)

  4. 28. April 2021

    Proof of payment of foreign wage taxes by employer's certifi ...

    An employer's certificate is sufficient for the proof of taxation of wages in India in order to claim tax exemption under the relevant terms of the Double Tax Treaty between Germany and India. The submission of an official income tax assessment notice is not mandatory for claiming the exemption under the subject-to-tax clause of the German Income Tax Act.

    Kategorien: Tax Court
    Schlagwörter: employment income, income tax exemption, ...
  13. 08. Februar 2022

    Rules for limited inheritance tax liability only in part com ...

    According to the decision of the European Court of Justice (ECJ), the different inheritance tax allowances in the case of unlimited and limited tax liability is in line with EU law, specifically it is not in breach of the free movement of capital. However, the refusal of the German tax office to deduct liabilities linked to the inheritance in the case of limited tax liability is not compatible with EU law. 

    Kategorien: European Court of Justice
    Schlagwörter: limited inheritance tax liability, inher ...
  14. 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
  15. 24. Mai 2019

    German Finance Minister talks “minimum taxation”

    According to various statements of the German Finance Minister Olaf Scholz on 22 May 2019, a system of international minimum taxation will be discussed at the forthcoming G20 (June 2019) and G7 (August 2019) meetings. The aim is to agree such a system (within the terms of the Global Anti-Base Erosion "GloBE" agenda and given the name “BEPS 2.0”) with the other 128 states of the OECD in the Summer of 2020.

    Kategorien: Official Pronouncements
    Schlagwörter: OECD, BEPS, minimum taxation, under-taxe ...
  16. 22. Februar 2022

    German tax implications on benefits granted by foreign found ...

    Are payments and contributions in kind from a foreign family foundation subject to German income tax? And what is the situation as regards the gift tax? Two tax court decisions shed some light. According to the Supreme Tax Court there is no gift tax liability for the beneficiary. The Regional Tax Court of Hamburg is of the opinion that a one-time payment from the foundation is subject to German income tax.

    Kategorien: Tax Court
    Schlagwörter: gift tax, family foundation, beneficiary ...
  19. 01. Dezember 2021

    Dividend exemption under double tax treaty or abuse of legal ...

    The distribution of profits by a Luxembourg subsidiary (in the legal form of a SARL) to its German parent company (a partnership limited by shares – KGaA) may be an abuse of legal forms where the KGaA provided SARL with a loan and shortly thereafter waived repayment, thereby putting SARL in a position to actually make the profit distribution. Even more when the losses arising from the impairment of the value of SARL because of the distribution are to be used by the shareholders in a tax-effective manner.

    Kategorien: Tax Court
    Schlagwörter: dividend exemption, abuse of legal forms ...
  20. 02. November 2021

    Revocation of a waiver to a VAT exemption on real estate tra ...

    The waiver of a tax exemption under Section 4 No. 9a) VATA can be revoked as long as the tax assessment for the year in which the service was rendered is still open or can still be changed under Section 164 General Tax Code. Section 9 (3) Sentence 2 VATA in the version of the 2004 Act to Accompany the Budget does not regulate the revocation.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Real Estate, VAT, option for VAT
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