Schlagwörter: Income Tax Act (51 gefunden)

  8. 01. Juli 2024

    Constitutionality of the loss set-off restriction for forwar ...

    In the summary review required during suspension proceedings under Section 69 (3) of the German Tax Court Code, the loss set-off restriction for forward transactions/futures under Section 20 (6) Sentence 5 of the German Income Tax Act (ITA) in the version of the Finance Act 2020 of 21 December 2020 (Federal Law Gazette I 2020, 3096) is incompatible with Article 3 (1) of the German Constitution. This was decided by the Supreme Tax Court in a ruling published on 27 June 2024.

    Kategorien: Supreme Tax Court cases, Tax & Legal New ...
    Schlagwörter: Futures, losses, loss curtailment, Incom ...
  9. 07. Juni 2024

    Federal Cabinet approves government draft of the Finance Act ...

    At its meeting on 5 June 2024, the Federal Cabinet adopted a government draft for the Finance Act 2024 (FA 2024). Despite numerous revisions, the material amendments from the original draft from 8 May 2024 have been limited. The main changes are shown in italics and red in the following summary of the government draft in italics and red.

    Kategorien: Official Pronouncements, Tax & Legal New ...
    Schlagwörter: Real Estate, trade tax, General Tax Code ...
  10. 05. Juni 2024

    Update: Federal Ministry of Finance publishes draft bill for ...

    On 17 May 2024, the Federal Ministry of Finance (MoF) sent a draft bill for the Finance Act 2024 (FA 2024) to the professional associations for comments by 24 May 2024. The draft has now also been published on the MoF website. The law is intended to implement changes to various areas of German tax law which need adjustment. The focus is on adjustments required by EU law and case law of the European Court of Justice (ECJ), the German Federal Constitutional Court, and the German Supreme Tax Court. Furthermore, follow-up amendments to previous legislative changes will be made. This blog summarises the key content. - Meanwhile the Federal Cabinet has approved the draft bill (see Update further below at the end of this post).

    Kategorien: Official Pronouncements, Legislation
    Schlagwörter: real estate transfer tax, trade tax, Reo ...
  16. 21. November 2023

    Bundestag approves Growth Opportunities Act

    On 17 November 2023, the Bundestag approved the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness (Growth Opportunities Act) in the form recommended by its Finance Committee. The Act will be presented to the Bundesrat on 24 November 2023. It cannot currently be ruled out that the Bundesrat will convene the Mediation Committee to discuss individual provisions of the Act (the climate protection investment premium, in particular, will probably be discussed).

    Kategorien: Official Pronouncements, Tax & Legal New ...
    Schlagwörter: Corporation tax, Income Tax Act, Growth ...
  21. Weitere laden

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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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