Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

Kategorien: Alle (1812 gefunden)

  1. 14. Dezember 2025

    No gift tax exemption for contributions to state foundation

    Donations to a foundation with legal capacity established by a federal state are not exempt from gift tax if, according to the purposes specified in the statutes of the foundation, the donations do not exclusively serve the purposes of the federal state and are not exclusively used for tax-privileged purposes. This is the conclusion reached by the Supreme Tax Court in a recently published decision.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: donations, gift tax, foundation
  2. 14. Dezember 2025

    No confiscation and utilization of damaged oil tanker and it ...

    In two separate but substantively related appeal proceedings for preliminary legal protection, the Supreme Tax Court held that customs authorities are not permitted to confiscate and to utilize the oil tanker “Eventin” for the time being in light of the European Union (EU) sanctions against Russia. The court sees “reasonable doubts“ as to the legitimacy of the proposed measures. It is not clear whether, despite EU sanctions, the ship and its cargo are allowed to enter and leave EU territory due to an exception applicable for emergencies.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: international shipping, fuel oil, Russia
  4. 10. Dezember 2025

    ECJ: Documentation requirements for tax exemption and tax re ...

    In a most recent decision on the procedural approach to obtain a WHT exemption, the European Court of Justice (ECJ) has reaffirmed that procedural aspects and formalities can amount to disguised restrictions, and that the practical realization of fundamental freedoms must be ensured. This requires considering not only the relevant provisions of tax law but also any procedural requirements and formalities that may hinder the application of tax benefits or relief.

    Kategorien: European Court of Justice
    Schlagwörter: refund procedure, dividend withholding t ...
  7. 08. Dezember 2025

    Extended trade tax deduction in case of property rental toge ...

    Operating equipment is not part of the real estate for valuation purposes, its joint rental together with the real estate is harmful to the extended trade tax deduction pursuant to Section 9 No. 1 Sentence 2 Trade Tax Act. This also applies if the operating facility is permanently attached to the land or building. The only exception to this rule is if the joint-letting of the operating equipment permanently attached to the land or building is considered a secondary activity that does not affect the tax benefit, the Supreme Tax Court said in a most recent judgment.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: extended trade tax deduction
  8. 07. Dezember 2025

    No accrual of loan interest if terms of payment are prolonge ...

    If a majority shareholder and the company decide that the interest maturity date from a loan granted to the company should be extended, the interest does not immediately accrue to the shareholder if the amendment was concluded prior to the original interest due date. According to the Supreme Tax Court, this applies irrespective of whether the terms and circumstances of the prolongation are customary and in line with arm's length principles.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: accruall, deferral, interest period
  9. 07. Dezember 2025

    Compensation for waiver of usufruct on leased property subje ...

    The remuneration for waiving a right of usufruct to a private property is taxable as compensation in accordance with Section 24 No. 1 letter a of the Income Tax Act (ITA) if the owner of the usufruct right at the time of the waiver has actually leased the property and earned taxable income from rental and leasing. According to a recent decision of the Supreme Tax Court, this applies irrespective of whether the taxpayer receiving compensation for lost or foregone income was under legal, economic, or actual pressure at the time the agreement for waiver was concluded.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: compensation payment, waiver
  13. 02. Dezember 2025

    Constitutional Court: No general requirement for written agr ...

    In a ruling from May 2025, the Federal Constitutional Court decided that the lack of a written contract between related German companies is not sufficient ground for refusing the deduction of business expenses. Rather, an overall assessment must be made to determine whether the agreement actually took place, even if made verbally or implied.

    Kategorien: Constitutional Court
    Schlagwörter: deduction, business expense, arm's lengt ...
  14. 02. Dezember 2025

    ECJ: Responsibility of online marketplace operator for proce ...

    In its judgment published today, the European Court of Justice held that the operator of an online marketplace is responsible for the processing of personal data contained in advertisements published on its platform. The operator must identify, before publication, advertisements that contain sensitive data and verify that the advertiser is actually the person whose data appears in such an advertisement or that the advertiser has the explicit consent of that person.

    Kategorien: European Court of Justice
    Schlagwörter: Data processing, Personal data, digital ...
  16. 30. November 2025

    Real estate transfer tax upon acquisition of real estate by ...

    When purchasing a property for which the buyer and seller have agreed to split the real estate transfer tax equally the tax office requires a verifiable justification when claiming the full amount from the buyer. In its decision the Supreme Tax Court also discussed the question as to whether and when an so called “single (uniform) chargeable transfer” may be assumed.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: property development, sale of real estat ...
  17. 30. November 2025

    Begin of statutory limitation period not before submission o ...

    In a fundamental judgment, the Supreme Tax Court decided that in cases where the taxpayer has fulfilled the notification obligation under Section 30 (1) or (2) of the German Inheritance Tax Act and the tax office requires the submission of a gift tax return the deferral of the limitation period for gift tax assessment only ends when the gift tax return is filed but no later than at the end of the third calendar year after the year in which the tax arose.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: gift tax, limitation period
  19. 21. November 2025

    tax & legal newsflash - ECJ referral on the “switch-over” c ...

    In its decision of 3 June 2025, (IX R 39/21 - published on 20 No-vember 2025), the Supreme Tax Court referred the "switch-over" in Section 20 (2) Foreign Tax Act (“FTA”) to the ECJ: de-nial of DTA exemption for passive and low-taxed foreign per-manent establishments and partnerships. The core question of the referral is whether it should be possible for the taxpayer – in the context of CFC taxation under Section 7 FTA et seq. – to provide "counter-evidence" in accordance with Section 8 (2) FTA.

    Kategorien: Tax & Legal Newsflash
    Schlagwörter: EU Law
  21. Weitere laden

Kontakt

Sounia Kombert

Sounia Kombert

Partnerin
Düsseldorf

Folgen Sie mir auf LinkedInE-Mail IconE-Mail
Tax & LegalRSS-Feed

© 2017 - 2025 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Portions of this program may use third-party open source components governed by the respective open source license terms.