Tax & Legal

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

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  1. 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 ...
  2. 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
  6. 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
  8. 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
  11. 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
  12. 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
  14. 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
  15. 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
  16. 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
  18. 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 ...
  20. 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
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Björn Viebrock

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