Schlagwörter: dual residence (2 gefunden)

1. 27. November 2020

   Dual residence does not exclude gift tax liability

   The Lower Tax Court of Baden-Wuerttemberg ruled in three proceedings that Sweden has the right of taxation, even if at the time of the gift the gift tax had been abolished in Sweden. In case a donor has his residence both in Germany and Sweden, it is decisive where his main place of residence is.

   Kategorien: Tax Court

   Schlagwörter: gift tax, dual residence
2. 22. März 2019

   Unlimited tax liability with dual residency

   The fact that a taxpayer has both a residence in Germany and a residence abroad does not, according to a ruling by the Supreme Tax Court, preclude the existence if an unlimited tax liability even when the foreign residence constitutes the centre of the taxpayer’s vital interests

   Kategorien: Supreme Tax Court cases

   Schlagwörter: centre of vital interests, limited taxpa ...