Suchergebnisse für: `subject-to-tax` (40 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, ...
  5. 16. November 2025

    Taxation of German retired persons living in Portugal as “re ...

    In a case decided by the Supreme Tax Court, an application submitted to the Portuguese tax authorities before 1 April 2020 led to a ten-year tax exemption of the pension income for a taxpayer who had permanently moved to Portugal However, in order to prevent a double non-taxation in such cases Germany has agreed a subject-to-tax clause with Portugal if such income is not taxed in Portugal.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: retirement pension, subject to tax claus ...
  7. 14. Oktober 2024

    German-Swiss double tax treaty: Right for taxation during la ...

    In a most recent judgment, the Supreme Tax Court decided that in a case where an employee working in both Germany and Switzerland until the termination of the employment relationship and thereafter is irrevocably released from his duties with continued payment of his salary, the income from employment pursuant to Art. 15 para. 1 sentence 1 of the double tax agreement between Germany and Switzerland is subject to tax only in Germany as the country of residence.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: employment income, allocation of taxing ...
  12. 29. September 2025

    Exemption from real estate transfer tax and revocation pursu ...

    In a recently published decision, the Supreme Tax Court commented on the repurchase of shares in a property-owning company where the previous acquisition was not subject to real estate transfer tax. Another case decided on the same date concerned the annulment of a chargeable transfer (concentration of 100% of the shares in the property-owning company) which later was reversed a second time restoring the initial level of shareholding.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: real estate transfer tax, property compa ...
  13. 07. März 2025

    Special requests after conclusion of agreement for purchase ...

    In two similar decisions the Supreme Tax Court held that amounts charged for subsequent special requests for a property yet to be built are subject to real estate transfer tax if there is a legal relationship to the original property purchase agreement. These costs are then assessed in a subsequent separate tax notice. However, this does not apply to house connection costs if the property buyer has already agreed to assume these costs in the (original) property purchase agreement.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: property, real estate transfer tax
  14. 25. November 2024

    Restrictions for amendment of tax assessment under Section 5 ...

    The correction of a final tax assessment notice pursuant to Section 50d (8) sentence 2 of the German Income Tax Act is only possible if – contrary to the provision in the double tax treaty - the employment income of an unlimited taxpayer has been wrongly included in the income tax assessment by omitting to produce proper documentation as required in Section 50d (8) Income Tax Act. It follows from this decision of the Supreme Tax Court that the possibilities of amending tax assessment under Section 50d (8) sentence 2 Income Tax Act are strictly limited and only apply in exceptional cases.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: documentation, correction of assessments
  15. 04. August 2025

    The Supreme Tax Court considers the double assessment of rea ...

    In an interim decision, dated 9 July 2025 (II B 13/25 (AdV) and published on 31 July 2025, the Supreme Tax Court considered it doubtful, following a summary examination, that in cases where the contractual acquisition transaction (signing) and the transfer of the shares (closing) take place at different times, real estate transfer tax can be assessed twice – namely once upon signing under Section 1(3) No. 1 of the German Real Estate Transfer Tax Act (“RETTA)” (signing) and once upon closing under Section 1(2b) RETTA – if the tax office is aware at the time of assessment for the signing that the closing has already occurred.

    Kategorien: Supreme Tax Court cases, Tax & Legal New ...
    Schlagwörter: real estate transfer tax, unification of ...
  19. 20. Oktober 2023

    Update: Extended unlimited gift tax liability constitutional ...

    According to a decision of the Supreme Tax Court the so called “extended unlimited gift tax liability” does not violate the constitutional principle of equality and the freedom of movement of capital under EU law. The German gift tax arises if the donor is a resident at the time the gift is made, or the acquirer is a resident at the time the tax arises. If this is the case, the tax is levied for the total amount of assets received, irrespective of whether these are of domestic or foreign origin.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: gift tax, unlimited tax liability
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