Schlagwörter: profit participating right (3 gefunden)

1. 29. August 2023

   Ministry of Finance: Tax treatment of profit participation r ...

   On 1 February 2022 the Federal Ministry of Finance (MoF) has sent the draft of a Ministry circular on the income tax treatment of profit participation rights (PPR) to the professional associations for comment. Following the results of the joint meeting of the heads of the corporate and personal income tax departments of the highest tax authorities of the federal states the MoF has published the final version of its circular on 12 April 2023.

   Kategorien: Official Pronouncements

   Schlagwörter: profit participating right
2. 12. September 2017

   Profit participation rights at fixed rate is interest under ...

   In a dispute between Germany and Austria on the right of taxation of payments from registered certificates the ECJ held that such interest should be taxed only in the country of residence of the beneficial owner unless such debt-claims explicitly provide the creditor with a participation in the debtor’s profits.

   Kategorien: European Court of Justice

   Schlagwörter: fixed-term debentures, interest, profit ...
3. 14. August 2013

   Gain on sale of profit participating right acquired before 2 ...

   The Supreme Tax Court has held that gains from the sale of profit participating rights acquired up to December 31, 2008 are to be tax-free under the continued application of old law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: tax-free, profit participating right