Tax & Legal

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

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  3. 30. Juni 2025

    What about cum-ex/ cum-cum? The state of play

    The investigations regarding cum-ex and cum-cum transactions are continuing with a focus to uncover the intricate structures and recovering tax losses. Progress is being made but there are also several challenges, particularly regarding the statute of limitations and the elimination of evidence. In response to a question from the party Die Linke, the German government has commented on the current state of affairs.

    Kategorien: Official Pronouncements
    Schlagwörter: cum-ex
  5. 27. Juni 2025

    EU customs: Council agrees on key features for more modern, ...

    The Council today agreed on a partial negotiating mandate on a fundamental reform of the EU customs framework. The overhaul will give customs authorities across the EU a more modern toolbox to deal with trends such as huge increases in trade volumes, especially in e-commerce, a fast-growing number of EU standards that must be checked at the border and shifting geopolitical realities and crises.

    Kategorien: From Europe
    Schlagwörter: Customs simplifications
  8. 25. Juni 2025

    ECJ: Consumer protection and effective judicial protection i ...

    Following a request for a preliminary ruling from Slovakia, the European Court of Justice (ECJ) decided that consumer protection and the requirement of effective judicial protection mean that consumers must be able, under certain conditions, to challenge the lawfulness of the transfer of ownership to a third party following the enforcement of a mortgage on their family home.

    Kategorien: European Court of Justice
    Schlagwörter: consumer protection
  9. 23. Juni 2025

    Compensation payment in connection with interest rate swap n ...

    In a most recent judgment, the Supreme Tax Court clarified that compensation (settlement) payments in connection with an interest rate swap may be deducted as business expenses if they are used to hedge an operational interest rate risk. However, this requires that the business loan and the interest swap transaction are exactly or at least approximately matched in respect of their content (portfolio, volume, term and amount).

    Kategorien: Supreme Tax Court cases
    Schlagwörter: compensation payment, interest swap
  11. 18. Juni 2025

    New online procedure for complaints before the local courts ...

    In future, anyone wishing to bring a monetary claim before the local (district) court will have access to simple, user-friendly and end-to-end digital court proceedings. This is envisaged in a draft bill of the Federal Ministry of Justice and Consumer Protection. The trial phase of the new online procedure is to begin at selected local courts once the legislative process has been completed.

    Kategorien: Official Pronouncements
    Schlagwörter: digital data
  12. 15. Juni 2025

    Deadline to file an appeal for provision of personal data un ...

    In a recent judgement, the Supreme Tax Court held that the only legitimate type of action for the judicial claim under the General Data Protection Regulation (GDPR) for the provision of a copy of the processed personal data is by way of „appeal for mandatory relief" (Verpflichtungsklage). The filing deadline is one month commencing with the delivery of the challenged administrative act.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Data processing, filing deadlines
  13. 13. Juni 2025

    ECJ: No import VAT on the re-importation into the EU of good ...

    The European Court of Justice (ECJ) had to deal with questions regarding the exemption from import VAT on the re-importation into the EU of goods exempt from customs duties. Specifically, whether the import VAT exemption is accessory to the exemption from customs duties for re-imported goods or if both exemptions are to be applied independently.

    Kategorien: European Court of Justice
    Schlagwörter: VAT Exemption, import VAT, customs duty
  15. 10. Juni 2025

    Allocation of total sales price for „best value menu“ with d ...

    In a most recent judgment, the Supreme Tax Court held that a method for allocating a standardized total price for a certain product that results in a proportionate sales price for a combination of goods (here: „economical menu” or “best value meal“ in the „system gastronomy“) that is higher than the individual sales price is not appropriate.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: VAT adjustment, fastfood, sale of foodst ...
  17. 06. Juni 2025

    クラウドベースソフトウェアの会計処理に係る一般的な会計ガイド ...

    企業のソフトウェアの利用方法は近年大きく変化しており、現在ではクラウトソリューションやハイブリッドモデルが一般的になっています。PwCドイツではソフトウェア・アズ・ア・サービス（SaaS）契約に関する一般的な会計ガイドラインを作成しました。本Newsflashでは、当該会計ガイドラインに関する概要をご紹介しています。

    Kategorien: Japan Business Network (JBN) Newsflash
    Schlagwörter: Japan
  18. 03. Juni 2025

    Treaty switch-over to tax credit method requires control of ...

    The change in the method for avoiding double taxation of certain foreign profits (the „switch-over“ from exemption to the tax credit method) stated in Section 20 (2) of the Foreign Tax Act requires that the German taxpayer controls the foreign company that generates the profits. This most recent decision of the Supreme Tax Court is contrary to the opinion of the German Ministry of Finance in a circular from 2014.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: switch over provision
  19. 03. Juni 2025

    Capital gain from transfer of property and assumption of und ...

    In the case of the transfer of assets for partial consideration, the gain is from a private sale and must be allocated into a transaction for consideration and a gratuitous part based on the ratio of the consideration to the market value of the transferred asset. According to the Supreme Tax Court, this also applies if the consideration is below the initial (acquisition) costs.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: sale of property, capital gain
  20. 03. Juni 2025

    ECJ referral: Physical entry of goods into the economic netw ...

    The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling regarding the entry of a sailing boat into the economic network of the Union. One of the questions referred to the ECJ is whether a means of transport enters the economic cycle of the Union if it is not used as such in a Member State but rather a service (here: maintenance and repair work) is carried out at the boat.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: customs clearance, import VAT
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Björn Viebrock

Björn Viebrock

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Düsseldorf

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