Schlagwörter: withholding tax (15 gefunden)

1. 03. Juni 2022

   UPDATE: Credit of Canadian withholding tax on dividends also ...

   The Regional Tax Court of Hesse held that withholding tax levied in Canada on dividends distributed by a Canadian corporation to a German corporation should be credited against German trade tax. The tax authorities have in the meantime launched an appeal against this judgment and the case is now pending before the Supreme Tax Court for final clarification.

   Kategorien: Tax Court

   Schlagwörter: withholding tax, foreign tax credit, tra ...
2. 14. Mai 2021

   No taxation of bogus income from a Ponzi scheme in the case ...

   In a recent ruling, the Supreme Tax Court held that the deemed settlement of final withholding tax under Section 43 (5) Sentence 1, Half-Sentence 1 Income Tax Act (ITA) also applies if the tax has been withheld by the debtor (payer) of the investment income, but not declared and paid over to the tax office. As a result, investment income from a fraudulent pyramid scheme is in principle no longer to be included in the income tax base.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: withholding tax, investment income, Inco ...
3. 12. Dezember 2017

   Commission announces new guidelines to improve withholding t ...

   On 11 December 2017 the European Commission put forward new guidelines on withholding taxes to help Member States reduce costs and simplify procedures for cross-border investors in the EU.

   Kategorien: From Europe

   Schlagwörter: withholding tax, withholding tax guideli ...
4. 12. April 2016

   Treaty improved tax credit not a TFEU infringement?

   An ECJ advocate general has suggested that a tax treaty can justify a hindrance on the free movement of capital from granting a tax credit privilege to recipients of a dividend from a third country but not to those with dividends from a member state.

   Kategorien: From Europe

   Schlagwörter: withholding tax, free movement of capita ...
5. 04. Juni 2014

   Employee withholding tax – tax office opinion not obviously ...

   The supreme Tax Court has held that a tax office opinion on tax to be withheld from employees’ salaries should address the facts as presented and should not be obviously incorrect. However, the employer cannot use the procedure for the clarification of legal doubts.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: withholding tax, employee withholding ta ...
6. 14. August 2013

   Leasing fee for foreigners only taxable in so far as object ...

   The Supreme Tax Court has held that the leasing fees paid to a Liechtenstein company for a German registered lorry are only subject to (withholding) tax to the extent the vehicle is actually used in Germany.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: withholding tax, leasing fee
7. 09. Juli 2013

   Withholding tax exemption on dividends on shares held in ban ...

   The finance ministry has announced the arrangements for claiming withholding tax exemption under the EU Parent/Subsidiary Directive on dividends on shares held in the custody of a bank.

   Kategorien: Official Pronouncements

   Schlagwörter: withholding tax, dividend, Parent/Subsid ...
8. 17. Oktober 2012

   Employee withholding tax 2013

   The finance ministry has issued two decrees on the procedures to be followed during 2013, the introductory period for the online administration and reporting of employee wage withholding tax.

   Kategorien: Official Pronouncements

   Schlagwörter: withholding tax, employee, wage, ELStAM
9. 14. August 2012

   Model treaty on information exchange

   France, Germany, Italy, Spain, the UK and the USA have prepared a model bilateral treaty for the mutual exchange of information on bank accounts held by residents of the other country. Compliance with the treaty would absolve financial institutions from their own specific US reporting requirements under FATCA.

   Kategorien: PwC Reports

   Schlagwörter: FATCA, withholding tax, information exch ...
10. 07. August 2012

    Royalty withholding tax on net income of EU creditor

    The ECJ has held that the withholding tax on a royalty paid to a corporation in another EU country may not be more than the corporation tax rate applied to the income less the directly related costs.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: withholding tax, royalty
11. 26. April 2012

    Foreign corporate shareholder has claim on refund of dividen ...

    The Supreme Tax Court has followed an ECJ case in holding that a foreign corporate shareholder may claim from the local tax office a refund of the tax deducted at source from its dividend.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: withholding tax, refund, dividend
12. 28. September 2011

    Withholding tax treaty with Switzerland signed

    The finance ministry has published the text of a treaty signed with Switzerland to ensure German level withholding tax on investment income, whilst protecting those who choose to move their undeclared funds to a third country. Germany continues  to broadly accept Swiss banking secrecy.

    Kategorien: PwC Reports

    Schlagwörter: withholding tax, Switzerland, treaty
13. 02. März 2011

    Expense deduction for non-residents

    The finance ministry has issued a decree on the expense deduction from the income of EEA residents subject to withholding tax.

    Kategorien: Official Pronouncements

    Schlagwörter: withholding tax, non-resident, tax at so ...
14. 05. Januar 2011

    Withholding tax on investment income

    The finance ministry has issued a decree on a number of technical points in connection with the obligation of banks to withhold tax from the investment income of private individuals.

    Kategorien: Official Pronouncements

    Schlagwörter: withholding tax, investment income, hidd ...
15. 05. Januar 2011

    Withholding tax for artists and athletes

    The finance ministry has published an extensive decree on the procedures to be followed when accounting for withholding taxes on the fees paid to non-resident artists, athletes, actors and entertainers.

    Kategorien: Official Pronouncements

    Schlagwörter: withholding tax, non-resident artists, a ...