14. April 2020 Further tax measures to assist people affected by the Corona ... In coordination with the Supreme Tax Authorities of the federal states ("Länder"), the Federal Ministry of Finance published further tax measures to assist those affected by the Corona crisis in its circular dated 9 April 2020. Kategorien: Official PronouncementsSchlagwörter: Coronavirus (COVID-19), donations, tax r ...
25. Januar 2018 Gift Tax : Benefit provided to person related to a sharehold ... The Supreme Tax Court decided in three separate cases that the payment of excessive consideration under the terms of a contract between a GmbH and a party related to the shareholder is not a partial gift by the GmbH, if the shareholder was involved in the conclusion of the contract between the GmbH and the related party. In such a case the benefit granted arises from corporate relationship between the GmbH and the shareholder. With these decisions the Supreme Tax Court has changedn its earlier jurisprudence on this question. Kategorien: Supreme Tax Court casesSchlagwörter: Private Wealth, donations, related party ...
16. Januar 2018 Crowdfunding: treatment of donations The Federal Ministry of Finance published a circular on 15 January 2018 on crowdfunding and the conditions for its deduction as a charitable donation. The circular defines various types of crowdfunding and makes a distinction between classic crowdfunding, donation-based crowdfunding and debt-based crowdfunding (also referred to as peer-to peer lending or crowdlending). Kategorien: Official PronouncementsSchlagwörter: Crowdfunding, donations
24. Mai 2011 Japan relief The finance ministry has added to its previous decree removing some of the formality from the required documentation of donations for the benefit of natural disaster victims in Japan. Kategorien: Official PronouncementsSchlagwörter: disaster, donations, Japan
24. Mai 2011 Donations to EU charities deductible The finance ministry has called on tax offices to follow the ECJ Persche case on donations to EU charities, provided the taxpayer shows that the charity would have qualified as such in Germany. Kategorien: Official PronouncementsSchlagwörter: donations, Charities
