Schlagwörter: expense deduction (4 gefunden)

1. 03. Februar 2025

   Administrative and consolidated group costs of a holding com ...

   The Supreme Tax Court decided that a commercial partnership holding a share in a corporation as its sole activity in order to generate dividend income which is partially tax-exempt in accordance with Section 3 No. 40 Income Tax Act can deduct its ongoing administrative and consolidated group costs only in part because they are economically related to the partially tax-exempt income as defined in Section 3c (2) Sentence 1 Income Tax Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: tax exemption, expense deduction, direct ...
2. 28. Oktober 2020

   Deductibility of costs for an office at home where employer ...

   Where the employer operates a hot desking / desk sharing policy, i.e. the employer does not allocate specific workspace to individual employees but rather provides a pool of workspaces, “other workspace” is nevertheless available to the employee, so that the exception to the general rule restricting the deduction of costs for an office in the home did not apply. This was decided by the Tax Court of Hesse in a recent ruling.

   Kategorien: Tax Court

   Schlagwörter: Home office costs, expense deduction, In ...
3. 14. Oktober 2015

   Bribes taxable as other income

   The Supreme tax court has held that bribes received are taxable as other income with the consequence that any damages payable later cannot be offset against income from other sources.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: other income, expense deduction, bribes
4. 03. November 2014

   Tax & Legal News - Special Edition November 2014

   Update ZollkodexAnpG: Bundesrat select committees ask for changes

   Kategorien: Tax & Legal News

   Schlagwörter: Capital gains taxation, Loss relief, Zol ...