Tax & Legal

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

Kategorien: Alle (1716 gefunden)

  3. 18. Juli 2025

    Trade tax attribution of profit from the sale of shares in t ...

    The profit from the sale of a share in the upper-tier partnership as prescribed in Section 7 sentence 2 no. 2 Trade Tax Act is not to be allocated to the hidden reserves of the upper-tier partnership and the hidden reserves of the lower-tier partnership. It is rather a single and uniform sales transaction at the level of the upper-tier partnership, the Supreme Tax Court said in a most recently published decision.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: hidden reserves, Two-Tier Partnerships
  4. 17. Juli 2025

    The new law on defective resolutions for partnerships under ...

    With the entry into force of the Act for the Modernisation of Partnership Law (“MoPeG”) on 1 January 2024, the legislators fundamentally reformed the rules regarding defective resolutions for commercial partnerships (OHG, KG, GmbH & Co. KG). Sections 109–115 of the German Commercial Code (HGB) contain for the first time detailed provisions on resolution procedures and the judicial enforcement of resolution defects.

    Kategorien: Tax & Legal News, Legislation
    Schlagwörter: partnership, legislation
  7. 11. Juli 2025

    ECJ: Joint and several liability of customer for VAT origina ...

    In a Czech request for a preliminary ruling, the European Court of Justice (ECJ) dealt with the joint and several liability of the recipient of a supply who supposedly was involved in VAT fraud for VAT not paid by the supplier. According to the judgment of the ECJ, Article 205 of the VAT Directive does not prevent the recipient from being held liable under such circumstances.

    Kategorien: European Court of Justice
    Schlagwörter: VAT fraud, liability for VAT
  8. 08. Juli 2025

    Trade tax addback of profit share of US silent partner

    In a most recent judgment, the Supreme Tax Court decided that the trade tax addback of a silent partner's profit share is subject to the free movement of capital which also applies to third countries (here: the USA). The application of the "grandfather“ clause of Art 64 TFEU (ex-Article 57 TEC) is generally not affected by statements made in a letter from a lower tax authority.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Non-discrimination, silent partner, trad ...
  9. 07. Juli 2025

    Partial tax-free payment of Dutch salary not subject to Germ ...

    The salary paid to a German resident employee for work performed in the Netherlands is exempt from German tax under Art. 14 para. 1 in connection with Art. 22 para. 1 letter a of the double tax treaty subject to the progression proviso. According to a most recent judgment of the Supreme Tax Court, this also applies if the employee received the salary tax-free based on the so-called 30% regulation under the specific Dutch expat scheme.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: basic tax-free allowance, employee optio ...
  10. 04. Juli 2025

    Inheritance Tax Gift Tax Act: Increases in the value of shar ...

    In its decision of 6 June 2025 (II B 43/24 (AdV)) the Supreme Tax Court held that, upon summary examination, it was seriously doubtful whether contributions made by a shareholder to the capital reserve of a limited liability company (GmbH) lead to a taxable increase in the value of the shares of the co-shareholders within the meaning of Section 7(8) Sentence 1 of the Inheritance Tax and Gift Tax Act (“IHTGTA”) if the shareholders agree that the contributions are to be allocated to the contributing shareholder.

    Kategorien: Supreme Tax Court cases, Tax & Legal New ...
    Schlagwörter: corporation, inheritance and gift tax
  14. 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
  16. 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
  19. 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
  20. 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
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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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