Tax & Legal

Categories: All (1663 found)

1. 25.04.2025

   ドイツにおける連立協定合意内容の税務関連項目の概要

   2025年4月9日、将来の政権パートナーとなるキリスト教民主社会同盟（CDU/CSU）と社会民主党（SPD）は、連立協定の最終草案を発表しました。 本Newsflashでは、合意された連立協定の内容のうち、税務関連の概要をまとめています。

   Categories: Japan Business Network (JBN) Newsflash

   Keywords: Japan
2. 21.04.2025

   No deduction of income-related expenses if taxpayer moves to ...

   In a most recent decision, the Supreme Tax Court held that expenses incurred by the taxpayer for moving to another home to set up a separate workplace (for the first time) are not deductible as income-related expenses. This also applies if the taxpayer is forced to work from home - as in times of the coronavirus pandemic - or tries to reconcile work and family life by working from home.

   Categories: Supreme Tax Court cases

   Keywords: Home office
3. 21.04.2025

   Permanent establishment not viewed as employer under relevan ...

   A foreign permanent establishment of a legally independent person resident in Germany cannot be viewed as employer. This was decided by the Supreme Tax Court in a recent judgment regarding the double tax treaties with the Netherlands, Japan, the UK, Spain, Australia, Ireland, Belgium, Switzerland, Italy, Denmark, Canada, Singapore, Norway, Greece and France.

   Categories: Supreme Tax Court cases

   Keywords: employer, permanent establishment (PE)
4. 19.04.2025

   EU Council: Rules to extend cooperation and information exch ...

   On 14 April 2025 the Council adopted a directive (DAC9) that will extend cooperation and information exchange in the area of minimum effective corporate taxation.

   Categories: From Europe

   Keywords: minimum taxation, information exchange
5. 17.04.2025

   No constitutional concerns regarding late-payment penalties ...

   In a most recent decision in relation to a request to suspend a tax payment, the Supreme Tax Court confirmed the constitutionality of the rate of the late- payment penalties because of the rise in interest rates that began with the start of the war in Ukraine. According to the Court, at least since March 2022, there are no longer any serious doubts about the constitutionality of the statutory regulation on the amount of late-payment surcharges.

   Categories: Supreme Tax Court cases, Tax & Legal New ...

   Keywords: tax interest, penalty surcharge
6. 11.04.2025

   Tax issues in the coalition agreement between CDU, CSU and S ...

   An overview of the tax issues in the coalition agreement between the CDU, CSU and SPD of 9 April 2025.

   Categories: Official Pronouncements, Tax & Legal New ...

   Keywords: business income, Income Tax Act
7. 06.04.2025

   Corporation tax group and non-typical silent partnership

   An untypical silent partnership in the controlled group company does not generally prevent the recognition of a consolidated tax group for corporation tax purposes. With this current decision, the Supreme Tax Court disagrees with the previous opinion of the tax authorities.

   Categories: Supreme Tax Court cases

   Keywords: non-typical silent partnership, corporat ...
8. 06.04.2025

   MoF: Documentation of business relationships via transaction ...

   The Ministry of Finance (MoF) has published some information on the so-called transaction matrix pursuant to Section 90 (3) sentence 2 no. 1 Fiscal Code which requires taxpayers to keep records of the nature and the content of their business relationships within the meaning of Section 1 (4) of the Foreign Tax Act.

   Categories: Official Pronouncements

   Keywords: record retention, documentation
9. 04.04.2025

   欧州移転価格実務シリーズ 第3号：オランダの観点

   ビジネスフレンドリーな税制を背景に、数多くの日系企業がオランダにRHQ（地域統括会社）、販売・物流拠点、持株会社、ファイナンス子会社を設立しています。このような背景により、オランダの移転価格税制は、日本本社のみならず、現地のマネジメントにとっても重要な課題となっています。

   Categories: Japan Business Network (JBN) Newsflash

   Keywords: Japan
10. 02.04.2025

     欧州オムニバス法案 – CBAMへの影響

    2025年2月26日、欧州委員会は、EUにおける競争力を高め更なる投資機会を引き出すため、ＥＵ規制を簡素化するための一連のオムニバス法案を採択しました。 オムニバス法案には、CSRD, EU TaxonomyおよびCSDDD等の簡素化案が盛り込まれていますが、本Newsflashでは、国境炭素調整措置（Carbon Border Adjustment Mechanism：以下、CBAM）の簡素化案について解説します。

    Categories: Japan Business Network (JBN) Newsflash

    Keywords: Japan
11. 31.03.2025

    Economic ownership of shares assigned as collateral

    In a most recent decision, the Supreme Tax Court held that the shares transferred by way of security are attributable to the purchaser ( who is also the secured party) as of the date of transfer of ownership if the purchaser can legally and effectively exercise the material rights associated with the shares (in particular the sale and exercise of voting rights) and regardless whether the security event occurs.

    Categories: Supreme Tax Court cases

    Keywords: Collaterals / Sicherheiten, share transf ...
12. 31.03.2025

    German-French double tax treaty: Taxation of severance payme ...

    As the state of employment, Germany has the right to tax a severance payment to the extent that the employee has exercised the activity in Germany. According to a decision of the Supreme Tax Court in the case of cross-border situations, the exclusion to tax benefits in kind from the exercise of share options and comparable rights under tax treaty law is based pro rata temporis on the place of employment of the employee during the vesting period (defined as the period in which the employee is entitled to acquire the options).

    Categories: Supreme Tax Court cases

    Keywords: stock options, severance payment, income ...
13. 26.03.2025

    Federal Constitutional Court confirms solidarity surcharge

    In its judgment published today, the Second Senate of the Federal Constitutional Court confirms the solidarity surcharge in its current design and rejects the complaint brought by the six members of the liberal Party FDP.

    Categories: Constitutional Court

    Keywords: solidarity surcharge
14. 21.03.2025

    Extended limited tax liability if income is subject to U.K. ...

    A taxpayer who emigrated to the U.K. and who exercised his right under U.K. tax law to pay tax on income not earned in the U.K. on a "remittance basis" is caught by the preferential taxation regime of Sec. 2 (2) No. 2 Foreign Tax Act and subject to extended limited tax liability in Germany.

    Categories: Supreme Tax Court cases

    Keywords: extended tax liability, preferential tax ...
15. 21.03.2025

    ECJ: Contract with juvenile sports talent for participation ...

    An agreement under which a sportsman under the age of majority is obliged to share part of his future income once he becomes a professional athlete may be in breach of the Directive on unfair terms in consumer contracts. The European Court of Justice held, that the national court must assess the unfairness of such a term by considering whether a legal clause to that effect is plain and intelligible as regards the financial consequences of the commitment.

    Categories: European Court of Justice

    Keywords: athletes, consumer protection
16. 17.03.2025

    Tax treatment of awards for scientific publications

    In a most recently published decision, the Supreme Tax Court held that a financial science award can only be regarded as taxable income from employment if it is awarded to the employee for services rendered to his employer.

    Categories: Supreme Tax Court cases

    Keywords: income from employment, award
17. 17.03.2025

    Hidden profit distributions in the case of stock corporation ...

    The Supreme Tax Court decided that remuneration agreements (for profit related bonuses and sales bonuses) between a stock corporation (AG) and a member of the management board who is also a minority shareholder are generally to be recognized for tax purposes. Only in exceptional cases are they treated as a hidden profit distribution, specifically if there are clear indications in individual cases that the supervisory board of the AG has unilaterally focused on the interests of the management board member in the remuneration agreement.

    Categories: Supreme Tax Court cases

    Keywords: hidden distributions
18. 17.03.2025

    No deduction of foreign taxes for trade tax purposes within ...

    The Supreme Tax Court decided that the portfolio dividends received by the controlled company within a tax group from domestic and foreign corporations via an investment fund are subject to trade tax in full. A deduction of foreign withholding taxes in accordance with Section 34c (2) of the German Income Tax Act is not possible when determining the trade income tax basis of the tax consolidation group (Organschaft).

    Categories: Supreme Tax Court cases

    Keywords: foreign tax credit, trade tax group
19. 15.03.2025

    Restriction to offset losses from tax deferral models not un ...

    Section 15b Income Tax Act dealing with the restriction of loss utilization for tax deferral models does not presuppose that an investment is not economically sensible or has not proved particularly successful. The restriction for an offset and deduction of losses from tax deferral models is also constitutional in the case of a so-called definitive loss. This was currently decided by the Supreme Tax Court who hereby confirmed its previous case law on this matter.

    Categories: Supreme Tax Court cases

    Keywords: loss offset, tax deferral scheme, tax lo ...
20. 13.03.2025

    ECJ: Higher gift tax for foreign family foundation in breach ...

    The Cologne Tax Court has asked the European Court of Justice for a preliminary ruling regarding the favorable inheritance tax classes for domestic family foundations which are not available to foreign family foundations. The Cologne tax court has doubts as to whether this different treatment is in line with the principle of free movement of capital. In his Opinion delivered today the Advocate General sees no infringement of EU law.

    Categories: From Europe

    Keywords: family foundation, foreign foundation
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