01. September 2021 Sale of property after gratuitous transfer to children no ab ... If the taxpayer has arranged for the sale of a property to a third party, there is generally no abuse of tax law (abuse of legal forms) if the property was initially transferred to the children free of charge and subsequently sold by the children to the ultimate buyer. According to the decision of the Supreme Tax Court the capital gain is subject to income tax in the hands of the children based on their individual income tax situation. Kategorien: Supreme Tax Court casesSchlagwörter: Capital gains taxation, abuse, gratuitou ...
29. November 2017 Immediate taxation on transfer of a foreign branch is not pr ... In a decision published on 23 November 2017 the European Court of Justice (“ECJ”) again considered the question on the taxation of the transfer of assets of a foreign branch in exchange for new shares. The question was referred to it by the Administrative Court of Helsinki in Finland. The ECJ held that the taxpayer must be given the choice between an immediate charge to tax and a deferred payment of tax. Kategorien: From Europe, European Court of JusticeSchlagwörter: Capital gains taxation, EU Law, Foreign ...
03. November 2014 Tax & Legal News - Special Edition November 2014 Update ZollkodexAnpG: Bundesrat select committees ask for changes Kategorien: Tax & Legal NewsSchlagwörter: Capital gains taxation, Loss relief, Zol ...
09. Januar 2011 Taxation of capital gains - changeover The finance ministry has ruled on a court case holding the increased capital gains scope to be unconstitutional inasfar as the gain could have been realised tax free on promulgation of the new law. Kategorien: Official PronouncementsSchlagwörter: Capital gains taxation, tax free capital ...
