17. Februar 2022 Fourth Corona Tax Relief Act - Draft Bill - UPDATE!! The German Federal Ministry of Finance has presented the draft bill for a fourth act implementing tax relief measures to address the Corona crisis (Fourth Corona Tax Relief Act) the following tax measures,inter alia, are envisaged: Kategorien: Official Pronouncements, LegislationSchlagwörter: Coronavirus (COVID-19), Loss relief, Inc ...
02. Juni 2022 Tax Relief Act 2022 enters into force The Tax Relief Act 2022 was published on 31 May 2022 and has thus entered into force. Kategorien: Official Pronouncements, LegislationSchlagwörter: Income Tax Act
30. März 2022 UPDATE: Federal Ministry of Finance publishes Tax Relief Bil ... Following the release on 23 February 2022 by the Committee of the Coalition Government of a paper entitled “10 Steps to Relieve our Country”, the Federal Ministry of Finance published the draft Tax Relief 2022 bill on 2 March 2022. Kategorien: Official Pronouncements, LegislationSchlagwörter: Income tax, tax relief, coal
13. Juni 2022 Supreme Tax Court decides the electricity tax relief constit ... In a recent ruling, the Supreme Tax Court decided that companies in difficulty are not eligible for electricity tax relief as provided for in Sec. 9b and Sec. 10 Electricity Tax Act. Such relief constitutes illegal State aid as set forth in Article 107 (1) of the Treaty on the Functioning of the European Union (TFEU). The Supreme Tax Court was called for the first time to deal with this issue. Kategorien: Supreme Tax Court casesSchlagwörter: illicit state aid, tax relief, electrici ...
22. Dezember 2016 Restriction of tax relief on royalty payments: draft bill re ... On 25 January 2017 the German government published a draft bill proposing a restriction of tax relief on royalty payments made to related parties from 2018 onwards. Kategorien: PwC ReportsSchlagwörter: BEPS, Royalty expenses, Harmful Tax Prac ...
24. November 2017 German exclusion from withholding tax relief in conflict wit ... The German anti- treaty shopping rule denying full or partial relief from withholding tax, as otherwise prescribed under a double tax treaty or applicable EU directive, is questioned by the Lower Tax Court of Cologne as being in violation of community law. The question has been referred to the ECJ in number of cases. Kategorien: Supreme Tax Court cases, From EuropeSchlagwörter: dividend withholding tax, treaty relief, ...
09. Dezember 2021 Federal Ministry of Finance : Circular on Tax Measures aimed ... Further extension of the procedural tax relief regulations. Kategorien: Official PronouncementsSchlagwörter: Coronavirus (COVID-19), Income tax, corp ...
14. März 2017 Promoting electrical mobility: Further tax relief for privat ... On November 17, 2016 a new law came into force providing for tax incentives (income tax / employee withholding tax) in the area of electrical mobility, namely for electric-powered cars and hybrid vehicles. The Federal Finance Ministry has issued a decree dealing with Details of the new regulation. Kategorien: Official PronouncementsSchlagwörter: electric mobility, electric car, electri ...
16. September 2014 Differing forms of double tax relief not restriction on free ... The ECJ has held that no restriction on the freedom of capital movement arises from relieving domestic double taxation on dividend income under an exact imputation system, whilst foreign double taxation is relieved by exempting the foreign income. Kategorien: From EuropeSchlagwörter: foreign income, double tax relief, divid ...
20. Januar 2021 Tax & Legal Newsflash - German draft bill on the modernizati ... On January 20, 2021, the German Government adopted the draft bill on the modernization of the relief from withholding taxes and the certification of withholding tax paid (“Abzugsteuerentlastungsmodernisierungsgesetz; AbzStEntModG). Kategorien: Tax & Legal NewsflashSchlagwörter: Steuern / Tax
04. April 2022 Further extension of declaration deadlines for the 2020 taxa ... On 31 March 2022, the German Federal Ministry of Finance (MoF) published a circular on the further extension of the tax declaration deadlines for the 2020 period of assessment by the Fourth Corona Tax Assistance Act. Kategorien: Official PronouncementsSchlagwörter: filing deadlines, tax declarations
05. März 2021 Update: Increase of tax loss carry-back and further Corona a ... Third Corona Tax Relief Act: Following the decisions of the coalition committee on 3 February 2021 further Corona aid for companies is planned. Kategorien: Official PronouncementsSchlagwörter: Coronavirus (COVID-19), tax loss carry-b ...
25. Juni 2014 No increase in the allowance for travelling to work for unus ... The Supreme Tax Court has held that no additional tax relief can be granted for repair costs following a taxpayer’s error in filling a diesel vehicle with petrol whilst on the way to work. Kategorien: Supreme Tax Court casesSchlagwörter: travelling to work
20. August 2015 Foreign tax credit rather than exemption does not offend aga ... The Supreme Tax Court has held that a treaty provision calling for double tax relief for aircrew by foreign tax credit as opposed to the exemption method for other professions does not offend against the equal rights provision of the constitution. Kategorien: Supreme Tax Court casesSchlagwörter: aircrew, double tax relief, equal treatm ...
08. April 2022 Tax & Legal News – Issue Q1 – April 2022 Here is our newsletter for the first quarter 2022! Covered topics: Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
24. Mai 2011 Japan relief The finance ministry has added to its previous decree removing some of the formality from the required documentation of donations for the benefit of natural disaster victims in Japan. Kategorien: Official PronouncementsSchlagwörter: disaster, donations, Japan
05. März 2013 Maximum foreign tax credit should not be reduced by domestic ... The ECJ has held that the notional tax on foreign source income should not be reduced by a portion reflecting domestic allowances and reliefs. Kategorien: From EuropeSchlagwörter: foreign tax credit, foreign tax relief, ...
08. Februar 2017 Tax & Legal News – Issue 1, February 2017 In this issue: PwC Reports, Official Pronouncements and Supreme Tax Court Cases. Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
22. November 2016 Tax & Legal News – Issue 7, November 2016 In this issue: PwC Reports, Official ponouncements, Supreme Tax Court Cases and From Europe Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
19. Oktober 2017 Tax & Legal News - Issue 4, October 2017 In this issue: PwC Reports, Official pronouncements, Tax Court Cases and From Europe Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
