Schlagwörter: Foreign Permanent Establishment (PE) (3 gefunden)

1. 04. Mai 2025

   Tax exemption of foreign branch income

   In two decisions, the Supreme Tax Court has defined in more detail the requirements for a foreign permanent establishment in cross-border situations under a double tax treaty (DTT). If such a treaty exists, double taxation is usually avoided by exempting the foreign branch income from German tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: double tax treaty, Foreign Permanent Est ...
2. 29. November 2017

   Immediate taxation on transfer of a foreign branch is not pr ...

   In a decision published on 23 November 2017 the European Court of Justice (“ECJ”) again considered the question on the taxation of the transfer of assets of a foreign branch in exchange for new shares. The question was referred to it by the Administrative Court of Helsinki in Finland. The ECJ held that the taxpayer must be given the choice between an immediate charge to tax and a deferred payment of tax.

   Kategorien: From Europe, European Court of Justice

   Schlagwörter: Capital gains taxation, EU Law, Foreign ...
3. 09. Juli 2014

   No deduction for preparatory costs of failed foreign PE

   The Supreme Tax Court has held that a taxpayer cannot deduct costs incurred in preparing for a foreign permanent establishment even if, in the event, the establishment never came into existence.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: branch, preparatory costs, Foreign Perma ...