Schlagwörter: pension provision (2 gefunden)

1. 19. Oktober 2017

   Standard actuarial interest rate for pension provisions of 6 ...

   The Cologne Tax Court considers the standard actuarial interest rate of 6 % applied for the calculation of pension provisions under Section 6a of the Income Tax Act in 2015 to be unconstitutional. It has suspended the appeal and referred the matter to the Constitutional Court for that Court to consider the constitutionality of the standard rate.

   Kategorien: Constitutional Court

   Schlagwörter: pension provision, Interest rates, Actua ...
2. 21. März 2013

   Acquired pension provision to be carried at consideration re ...

   The Supreme Tax Court has held that a pension obligation taken over from another company should continue to be carried at the consideration received until, with the passage of time, the “tax” value is higher.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: pension provision, pension obligation