Suchergebnisse für: `tax-group` (50 gefunden)

  2. 28. November 2023

    Tax group and corporate reconstructions

    In case of merger of a corporation into a partnership during the year the Supreme Tax Court decided that the acquiring legal entity as the ("new") controlling company also fulfills the requirement of financial integration as a prerequisite for a tax group („Organschaft“) of the former controlling company even if the conversion is not made with retroactive effect from the beginning of the financial year.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: merger, tax group
  5. 17. März 2025

    No deduction of foreign taxes for trade tax purposes within ...

    The Supreme Tax Court decided that the portfolio dividends received by the controlled company within a tax group from domestic and foreign corporations via an investment fund are subject to trade tax in full. A deduction of foreign withholding taxes in accordance with Section 34c (2) of the German Income Tax Act is not possible when determining the trade income tax basis of the tax consolidation group (Organschaft).

    Kategorien: Supreme Tax Court cases
    Schlagwörter: foreign tax credit, trade tax group
  6. 01. April 2019

    Non-deductible deemed business expenses not to be derived fr ...

    If a corporation is merged into its parent company, which in turn is a controlled company within a corporation tax group (fiscal unity/“Organschaft”) with a corporation as the controlling company (“Organträger”), the Supreme Tax Court has ruled that no flat-rate deemed business expenses are to be added back to profits under Section 8b (3) sentence 1 of the German Corporation Tax Act (CTA) either at the level of the parent company or at the level of the controlled company, where the said non-deductible flat-rate deemed business expenses are derived from a merger gain.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Upstream merger, merger profit, corporat ...
  18. 16. Februar 2023

    Tax consolidation group in case of insolvency

    The profit pooling agreement under the concept of a tax consolidation group (Organschaft) must be concluded for at least five years and be followed throughout its entire term. According to the decision of the Supreme Tax Court recognition of the Organschaft is to be denied with retroactive effect if preliminary annual financial statements of the controlled company can no longer be adjusted due to insolvency and if a different result would have been reported in the final annual financial statements if the accounting principles under commercial law had been applied correctly.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: profit pooling agreement, insolvency, ta ...
  20. 13. September 2022

    Liability of the Controlled Company arising after the termin ...

    In a recent case, the Supreme Tax Court decided that the liability of a controlled company (subsidiary) in a tax consolidation group (“Organschaft”) for the tax liability of its controlling company (parent in the Organschaft) is not necessarily limited to such taxes which arose during the existence of the Organschaft. The controlled company may be liable to the extent that the parent is required to pay tax on the controlled company’s turnover and may deduct input tax amounts from invoices for services obtained by the controlled company.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: VAT group, secondary liability, tax cons ...
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