Suchergebnisse für: `trade-tax` (129 gefunden)

1. 29. August 2025

   Trade tax addback of interest on deposit liabilities in the ...

   In a recent judgment, the Supreme Tax Court decided, inter alia, that interest on deposit liabilities in the retrocession business of a reinsurance company is subject to the trade tax addback pursuant to Section 8 no. 1 letter a Trade Tax Act. There is no general exception for insurance and reinsurance companies similar to the so-called trade tax banking privilege.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: reinsurance, trade tax addback
2. 25. September 2014

   Trade tax rental disallowance constitutional

   The Supreme Tax Court has held that there is no constitutional objection to the partial disallowance of rental costs for trade tax, even if the tenant has sublet the premises.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax, rental, sublet
3. 20. Juli 2023

   Trade tax addback of costs for grant of cable retransmission ...

   In a most recent decision, the Supreme Tax Court held that payments for granting cable retransmission rights may be added back for trade tax purposes pursuant to Section 8 No. 1 (f) of the German Trade Tax Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: trade tax addback, Licensing rights
4. 10. August 2011

   No trade tax double dip within Organschaft

   The Supreme Tax Court has refused an Organschaft subsidiary the trade tax property company exemption because it only let within the Organschaft.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Organschaft, double dip, property compan ...
5. 21. Juli 2011

   German trade tax restriction on interest deductibility uphel ...

   The ECJ has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive.

   Kategorien: From Europe

   Schlagwörter: trade tax, long-term interest, long term ...
6. 03. April 2019

   Extended trade tax deduction also possible for shareholdings ...

   Under the extended trade tax deduction, rental income derived by entities whose activities are limited to the administration of their own real property is deductible from the trading income subject to trade tax. The Grand Senate of the Supreme Tax Court held that this trade tax deduction is also available for a commercial GmbH & Co. KG with respect to its interest in a pure asset-management civil law partnership.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: extended trade tax deduction, real estat ...
7. 15. März 2016

   Constitutional complaint against trade tax interest add-back ...

   The Constitutional Court has refused to try a case against the trade tax interest add-back for want of a detailed explanation of its complaint by the referring court.

   Kategorien: PwC Reports

   Schlagwörter: interest expense, Trade tax interest, in ...
8. 06. Mai 2015

   No foreign passive income attribution for trade tax

   The Supreme Tax Court has held that the foreign passive income attributed to a domestic parent is to be seen as stemming from a foreign business establishment and is therefore exempt from trade tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: CFC, passive income, attribution
9. 12. Mai 2011

   Trade tax interest add-back not banned by directive?

   An ECJ advocated general has suggested the court rule that the German trade tax interest disallowance is not a "withholding tax" banned by the Interest and Royalties Directive.

   Kategorien: From Europe

   Schlagwörter: interest, thin capitalisation, trade tax ...
10. 25. August 2016

    Constitutional Court refuses case on non-deductibility of tr ...

    The Constitutional Court has rejected a claim that the trade tax charge on companies is unconstitutional in that companies are treated differently from natural persons.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: trade tax charge, trade tax burden, non- ...
11. 18. Mai 2016

    No de minimis exclusion for negative interest deduction for ...

    The Supreme Tax Court has held that the €100.000 de minimis exclusion from the trade tax add-back for interest applies to positive amounts only.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: interest, trade tax, de minimis
12. 18. Januar 2019

    Trade tax: foreign passive income attribution

    Two decisions of the Baden-Württemberg Tax Court have been published in connection with the attribution of foreign passive income for trade tax purposes. In these decisions the Court also raises doubts as to whether the add-back of this type of foreign income is compatible with EU law.

    Kategorien: Tax Court

    Schlagwörter: trade tax, CFC, trade tax deduction, for ...
13. 09. Januar 2014

    Trade tax deduction for shipping in international waters ind ...

    The Supreme Tax Court has held the 80% deduction from income chargeable to trade tax from shipping operations in international waters to be available regardless of a short or long term intention to continue the operation. If, however, the ship had already been sold prior to commissioning, the capital gain is not derived from an international operation and is chargeable to trade tax in full.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tonnage tax, Shipping, international wat ...
14. 25. April 2012

    German trade tax restriction on interest deductibility uphel ...

    The Supreme Tax Court has upheld the German disallowance of one-half of the long-term interest expense for trade tax as not conflicting with the Interest and Royalties Directive and not infringing the German/Dutch tax treaty prohibition on discrimination.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: add-back, Inerest deduction, long-term i ...
15. 18. Dezember 2014

    No trade tax “Organschaft” privilege for interest paid to fo ...

    The Supreme Tax Court has held that restricting a trade tax privilege to domestic units of a tax group does not infringe a group’s freedom of Establishment.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Organschaft, trade tax, long-term intere ...
16. 13. August 2014

    Pre-tonnage tax gains fully chargeable to trade tax

    The Supreme Tax Court has held on a literal interpretation of the statute that an unrealised exchange gain on opting for tonnage tax does not qualify for the trade tax privilege for shipping income when realised.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: tonnage tax, shipping line, pre-tonnage ...
17. 29. Januar 2025

    No trade tax addback of expenses for planning and booking of ...

    The Supreme Tax Court has decided that the expenses incurred by a special outdoor advertising agency for the provision of advertising media by corresponding advertising media providers (out-of-home advertising) did not meet the requirements for trade tax add-back pursuant to Section 8 no. 1 letters f or d Trade Tax Act.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: agency, trade tax addback, outdoor adver ...
18. 18. Juli 2012

    Recultivation costs not rent for trade tax

    The Supreme Tax Court has held that the costs of recultivating a quarry when borne by the operator are not part of the rent paid to the owner and do not therefore fall under the same trade tax disallowance.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: recultivation, quarry
19. 11. November 2024

    Trade tax deduction of foreign branch income and profit allo ...

    The Supreme Tax Court had to decide on the profit allocation between Germany and the Netherlands in the case of construction sites. Among other things, the court held that the portion of the trading income which is attributable to the foreign permanent establishment (as not having been earned in Germany) must be eliminated from the trade tax basis according to Section 9 No. 3 Trade Tax Act even if Germany would not be prevented from taxing the entire trading income under the relevant double tax treaty.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Foreign branch, trade tax deduction
20. 24. Dezember 2024

    Trade tax add-back of advertising expenses

    In a most recent decision, the Supreme Tax Court held that the rental of advertising mediums paid by a service company might be added back for trade tax purposes provided the assets were to be fixed assets had the company itself been the owner.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: trade tax addback
21. Weitere laden