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Schlagwörter: excessive consideration (1 gefunden)

  1. 25. Januar 2018

    Gift Tax : Benefit provided to person related to a sharehold ...

    The Supreme Tax Court decided in three separate cases that the payment of excessive consideration under the terms of a contract between a GmbH and a party related to the shareholder is not a partial gift by the GmbH, if the shareholder was involved in the conclusion of the contract between the GmbH and the related party. In such a case the benefit granted arises from corporate relationship between the GmbH and the shareholder. With these decisions the Supreme Tax Court has changedn its earlier jurisprudence on this question.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: Private Wealth, donations, related party ...
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