10. Juni 2022 UPDATE: Fourth Corona Tax Assistance Act: amendments to the ... After the Bundestag adopted the Fourth Corona Tax Assistance Act in its session on 19 May 2022 following the resolution recommendation of its Finance Committee, the Act is now on the agenda of the Bundesrat for 10 June 2022. Kategorien: Official Pronouncements, Tax & Legal New ...Schlagwörter: Corporation tax, Income Tax Act
07. Juni 2022 Federal Ministry of Finance: Effects of the so-called 9-Eur ... On 31 May 2022, the German Federal Ministry of Finance (MoF) published a circular on the salary withholding tax treatment of supplementary payments by employers to employees' expenses for local public transport during the period in which the so-called 9-Euro-Ticket is available. The circular provides practical guidance on the application of the tax exemption of Section 3 Number 15 of the German Income Tax Act (ITA) vis-à-vis the 9-Euro ticket Kategorien: Official Pronouncements, Tax & Legal New ...Schlagwörter: Personal expense deduction, Income Tax A ...
02. Juni 2022 Tax Relief Act 2022 enters into force The Tax Relief Act 2022 was published on 31 May 2022 and has thus entered into force. Kategorien: Official Pronouncements, LegislationSchlagwörter: Income Tax Act
09. Juni 2021 UPDATE : Bundestag passes the Act to Modernise the Relief of ... On 5 May 2021, the Bundestag passed the Act to Modernise the Relief of Withholding Taxes and the Certification of Capital Gains Tax. The law as passed is based on the resolution recommended and passed by the Bundestag Finance Committee on 21 April 2021. Kategorien: LegislationSchlagwörter: ATAD, dividend withholding tax, Income T ...
12. März 2021 Tax loss of value of shares following the opening of insolve ... If the shareholder's right of membership in a domestic stock corporation (AG) lapses because the AG is dissolved, wound up and deleted from the register as a result of insolvency, the shareholder incurs a taxable loss if he does not receive his contribution back in full or in part. Kategorien: Supreme Tax Court cases, Tax & Legal New ...Schlagwörter: insolvency, value impairment, Loss utili ...
16. November 2020 No obligation to file electronic tax returns where economica ... In a decision of the Supreme Tax Court published on 12 November 2020, the Court held that the electronic filing of an income tax return may be considered unreasonable from an economic point of view, where the cost of setting up and maintaining a system for the transmission of remote data bears no meaningful economic correlation to the income triggered by the obligation to file the tax returns electronically Kategorien: Tax CourtSchlagwörter: electronic filing, electronic tax return ...
28. Oktober 2020 Deductibility of costs for an office at home where employer ... Where the employer operates a hot desking / desk sharing policy, i.e. the employer does not allocate specific workspace to individual employees but rather provides a pool of workspaces, “other workspace” is nevertheless available to the employee, so that the exception to the general rule restricting the deduction of costs for an office in the home did not apply. This was decided by the Tax Court of Hesse in a recent ruling. Kategorien: Tax CourtSchlagwörter: Home office costs, expense deduction, In ...
30. Juni 2020 Second Corona Tax Assistance Act passed The Bundestag has passed the second Corona Tax Assistance Act. The Bundesrat has also given its approval. Kategorien: Official PronouncementsSchlagwörter: Coronavirus (COVID-19), Income Tax Act, ...
12. Februar 2018 Write-up of shares in GmbH not part of tax-neutral profit tr ... The Supreme Tax Court has decided that a gain arising from a share disposal can be rolled-over on a tax-neutral basis under Section 6b Income Tax Act where the privileged asset has been sold to a related entity. However, the Court also ruled that the part of the gain attributable to the write-up of the privileged asset – where the earlier write-down of the shares had reduced the taxable profits -could not be rolled over as a tax-neutral transfer under section 6b of the Income Tax Act. Kategorien: Supreme Tax Court casesSchlagwörter: limited partnership, roll-over relief, I ...
