Schlagwörter: double tax treaty (20 gefunden)

1. 22. August 2025

   Taxation of income earned by a public service orchestra musi ...

   An orchestra musician employed by a public corporation in the Grand Duchy of Luxembourg is an artist within the meaning of Article 16 (1) of the double tax treaty between Germany and Luxembourg. The Supreme Tax Court has recently decided that his salary is taxable in Germany as income from employment with a credit of the tax paid in Luxembourg.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: double tax treaty, public sector, employ ...
2. 24. Juli 2025

   Taxation of carried interest under the DTA between the USA a ...

   The right to tax carried interest (i.e. the additional share of profits disproportionate to the capital invested) is vested in the country of residence either under Art. 21(1) Double Tax Agreement-USA (“DTA-USA”) (Other Income) or under Art. 13(5) DTA-USA (Capital Gains) if the corresponding income constitutes income from asset management and not income from business activities. In a recent decision, the Schleswig-Holstein Tax Court ruled on the treaty qualification of the carried interest received by a German resident shareholder (the intervenor) of a limited liability company established under the law of the US state of Delaware with its registered office and place of management in the US (the claimant).

   Kategorien: Tax & Legal News, Tax Court

   Schlagwörter: double tax treaty, business income, part ...
3. 04. Mai 2025

   Tax exemption of foreign branch income

   In two decisions, the Supreme Tax Court has defined in more detail the requirements for a foreign permanent establishment in cross-border situations under a double tax treaty (DTT). If such a treaty exists, double taxation is usually avoided by exempting the foreign branch income from German tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: double tax treaty, Foreign Permanent Est ...
4. 14. August 2023

   Russia suspends DTAs with "unfriendly" states

   On 8 August 2023, a presidential decree was published, under which the selected provisions of international double tax treaties (DTTs) must be suspended until "the respective foreign states eliminate the violations of legitimate economic and other interests of the Russian Federation."

   Kategorien: PwC Reports

   Schlagwörter: double tax treaty, Russia
5. 17. Mai 2023

   Double tax treaty with Switzerland: New consultation agreeme ...

   The German and Swiss tax authorities have concluded a new consultation agreement regarding the group of persons to whom Article 15 paragraph 4 applies to ensure the uniform application and interpretation of Article 15 paragraph 4 of the double tax agreement between Germany and Switzerland (Federal Ministry of Finance, letter dated 25 April 2023).

   Kategorien: PwC Reports

   Schlagwörter: double tax treaty, mutual agreement
6. 08. Juli 2022

   Finance Committee approves amendments on two double tax agre ...

   On 6 July 2022 the Finance Committee of the German Bundestag (whose working scope basically coincides with the responsibilities of the Federal Ministry of Finance) approved specific revisions to the double tax treaties with Mauritius and Mexico.

   Kategorien: Legislation

   Schlagwörter: BEPS, double tax treaty, Profit Shifting
7. 21. Juni 2022

   Tax exemption under a double tax treaty - amendment after as ...

   In a recent ruling, the Münster Tax Court had to decide on the income tax and treaty law treatment of a severance payment received by the plaintiff as a soldier in the British armed forces

   Kategorien: Tax Court

   Schlagwörter: double tax treaty, tax exemption, correc ...
8. 03. Juni 2019

   Locker can constitute a fixed place of business for double t ...

   The Supreme Tax Court refused to overturn the tax court’s decision to refuse leave to appeal, agreeing with the lower court that a locker can constitute a fixed place of business within the meaning of Article XI Paragraph 1 of the German/British double tax treaty.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: double tax treaty, permanent establishme ...
9. 25. Mai 2018

   Federal Finance Ministry circular on the tax treatment of sa ...

   The Federal Finance Ministry circular of 12 November 2014 on the taxation of salaries for tax treaty purposes has been revised by a committee made up of from both the Federal and the States’ governments.

   Kategorien: Official Pronouncements

   Schlagwörter: double tax treaty, Federal Ministry of F ...
10. 08. Juni 2017

    Multilateral Convention to counter aggressive tax avoidance ...

    On 7 June 2017 Germany together with the representatives of over 60 countries signed the multilateral convention, which should transpose the main recommendations of the G20/OECD Project against Base Erosion and Profit Shifting (BEPS Project) into existing bilateral tax treaties.

    Kategorien: Official Pronouncements

    Schlagwörter: OECD, BEPS, double tax treaty, Internati ...
11. 16. Februar 2016

    Treaty override constitutional

    The Constitutional Court has held the treaty override provisions of the Income Tax Act making treaty exemption dependent upon proof of taxation or explicit exemption in the other state do not breach the formal provisions of the constitution if they took effect after enactment of the treaty.

    Kategorien: PwC Reports

    Schlagwörter: treaty override, double tax treaty, cons ...
12. 18. April 2013

    Treaty policy

    The finance ministry has published its model double tax treaty serving as a guideline to negotiators.

    Kategorien: Official Pronouncements

    Schlagwörter: double tax treaty, treaty policy
13. 13. September 2012

    Double Tax Treaty with Austria – civil service pensions

    The German and Austrian finance ministries have agreed to tax civil service pensions paid to widows as though payment continued to be to the original beneficiary.

    Kategorien: Official Pronouncements

    Schlagwörter: double tax treaty, pension, German/Austr ...
14. 03. Mai 2012

    New double tax treaty with Luxembourg

    A revised double tax treaty has been signed with Luxembourg reflecting the current version of the OECD model.

    Kategorien: PwC Reports

    Schlagwörter: double tax treaty, Luxembourg, OECD mode ...
15. 03. Mai 2012

    New double tax treaty with the Netherlands

    A revised double tax treaty has been signed with the Netherlands reflecting the current version of the OECD model.

    Kategorien: PwC Reports

    Schlagwörter: double tax treaty, OECD model, Netherlan ...
16. 26. April 2012

    US treaty pension funds include those legally held by others

    The German and US authorities have agreed to treat employee retirement savings schemes and investment trusts holding pension fund assets as pension funds for the tax treaty exemption of dividend income.

    Kategorien: Official Pronouncements

    Schlagwörter: double tax treaty, pension fund, retirem ...
17. 23. November 2011

    Double tax treaty with Liechtenstein

    The government has broken with its standing policy of not signing double tax treaties with tax havens with its signature on an OECD model treaty with Liechtenstein.

    Kategorien: PwC Reports

    Schlagwörter: double tax treaty, Liechtenstein
18. 28. Juni 2011

    Former Yugoslav treaty applies to Kosovo

    Germany and Kosovo have agreed to follow the German/Yugoslav double tax treaty in their mutual tax relations.

    Kategorien: PwC Reports

    Schlagwörter: double tax treaty, Yugoslav, Kosovo
19. 31. März 2011

    Pre-retirement pay taxable in country of employment

    The Supreme Tax Court has held that the pre-retirement pay of an employee with no further duties remained taxable in Germany as employment income despite his move to France.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: double tax treaty, pre-retirement
20. 05. Januar 2011

    Intercorporate dividends from Norway confirmed as tax-free

    The finance ministry has confirmed its interpretation of the Norwegian DTT to the effect that dividends received by a German company on a holding of 25% or more are free of German taxation.

    Kategorien: Official Pronouncements

    Schlagwörter: double tax treaty, Intercorporate divide ...