Tax & Legal

Categories: All (1654 found)

1. 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
2. 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 ...
3. 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 ...
4. 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
5. 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 ...
6. 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
7. 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
8. 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
9. 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
10. 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 ...
11. 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
12. 12.03.2025

    Commission responds to unjustified US steel and aluminum tar ...

    In response to the imposition of new and unjustified US tariffs on EU steel and aluminum imports, the Commission has launched swift and proportionate countermeasures on US imports into the EU.

    Categories: From Europe

    Keywords: customs, third country imports
13. 11.03.2025

    Update: EU Council agrees on VAT in the digital age package

    On 5 November 2024 the Council reached an agreement on new measures that will bring the EU’s value added tax (VAT) rules into the digital age. With new rules on electronic invoices and real-time data reporting, as well as business carried out through digital platforms, this package of legislation will fight tax fraud, support businesses, and promote digitalization.

    Categories: From Europe

    Keywords: Taxation of digital economy, digitalizat ...
14. 10.03.2025

    MoF: Questions regarding the income tax treatment of specifi ...

    On 7 March 2025, the Federal Ministry of Finance (MoF) published a revised circular on specific questions regarding the income tax treatment of certain crypto assets in Germany.

    Categories: Official Pronouncements

    Keywords: crypto asset
15. 10.03.2025

    No domestic residency in case of rental of German property

    The Münster Tax Court has rejected an earlier decree of the Federal Ministry of Finance according to which entrepreneurs based abroad who own a rented property located in Germany are treated as being resident in Germany if the otherwise exempt rentals are subject to VAT by way of a waiver pursuant to Section 9 VAT Act.

    Categories: Supreme Tax Court cases

    Keywords: permanent establishment (PE), property r ...
16. 07.03.2025

     損失が生じている非居住者に対する配当源泉税還付に関する欧州 ...

    2024年12月19日、欧州司法裁判所は、配当に係る源泉税について受領者が居住者か非居住者かにより取扱いが異なることが、EU機能条約第63条に基づく資本移動の自由の原則に違反するとの判決を下しました。本Newsflashでは、当該判決の概要および在独日系企業への影響について解説します。

    Categories: Japan Business Network (JBN) Newsflash

    Keywords: Japan
17. 07.03.2025

    Special requests after conclusion of agreement for purchase ...

    In two similar decisions the Supreme Tax Court held that amounts charged for subsequent special requests for a property yet to be built are subject to real estate transfer tax if there is a legal relationship to the original property purchase agreement. These costs are then assessed in a subsequent separate tax notice. However, this does not apply to house connection costs if the property buyer has already agreed to assume these costs in the (original) property purchase agreement.

    Categories: Supreme Tax Court cases

    Keywords: property, real estate transfer tax
18. 06.03.2025

    Five Member States to pay financial penalties for failing to ...

    Following a failure to fulfil their obligations, five Member States are held liable by the European Court of Justice to pay financial penalties for failing to transpose the Whistleblowers directive. They must pay a lump sum to the Commission; Estonia, if it has still not transposed the directive, must also pay a daily penalty payment.

    Categories: From Europe

    Keywords: Whistleblowing, penalty
19. 03.03.2025

    No liability for incorrect VAT disclosure in rental agreemen ...

    In a recent decision the Supreme Tax Court held that the person designated as the issuer of an invoice can only be held liable if he or she was involved in the creation of the invoice or if the issuance is otherwise attributable to him or her as representative or by proxy. An incorrect VAT statement in the invoice caused by the previous owner cannot be attributed to the purchaser of the property.

    Categories: Supreme Tax Court cases

    Keywords: incorrect VAT
20. 28.02.2025

    ECJ confirms German ban on certain discounts for online phar ...

    Member States may authorize advertising measures to promote the purchase of unspecified prescription-only medicinal products in the form of price reductions or payments of an exact amount. In a most recent decision, the European Court of Justice also held that Member States may prohibit advertising measures to promote the purchase of the type of medicinal product where vouchers for the subsequent purchase of non-prescription medicinal products and health and care products are offered.

    Categories: European Court of Justice

    Keywords: medicinal products, online advertising
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