07. Februar 2018 Tax & Legal News – Issue 2, February 2018 In this issue: Official pronouncements, Tax Court Cases and From Europe Kategorien: Tax & Legal NewsSchlagwörter: Crowdfunding, pension fund, Social secur ...
31. Januar 2018 German taxation of dividends paid to Canadian pension fund i ... The Lower Tax Court of Munich referred preliminary questions to the European Court of Justice regarding the compatibility of the German regime of dividend withholding tax imposed on a Canadian pension fund with the free movement of capital as provided in Article 63 of the Treaty on the Functioning of the European Union. Kategorien: European Court of JusticeSchlagwörter: pension fund, dividend withholding tax, ...
07. März 2013 Management charges to employer pension funds not free of VAT The ECJ has held that an employer pension fund is not a “special investment fund” within the meaning of the VAT Directive; thus management charges to it are subject to VAT as an ordinary service. Kategorien: From EuropeSchlagwörter: pension fund
22. November 2012 Dividend withholding tax does not disadvantage foreign pensi ... The ECJ has rejected a claim by the Commission that the German withholding tax on gross dividends discriminates against foreign pension funds, because the Commission did not substantiate the expenses excluded from deduction. Kategorien: From EuropeSchlagwörter: pension fund, dividend withholding tax, ...
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 PronouncementsSchlagwörter: double tax treaty, pension fund, retirem ...
16. März 2011 Employer’s pension contribution tax-free regardless of wordi ... The Supreme Tax Court has held that an employer’s pension fund contribution paid on behalf of an employee is not taxable merely because it was described as a payment on behalf of the employee. Kategorien: Supreme Tax Court casesSchlagwörter: pension fund, employer, contributions
