Tax & Legal News – Issue Q1 – April 2022
Here is our newsletter for the first quarter 2022! Covered topics:
Tax Court Cases
- Federal Constitutional Court: Tax privilege granted for income from business profits over income from surpluses in 2007 unconstitutional
- Cum-ex deal rejected by Supreme Tax Court for want of beneficial ownership of shares
- Supreme Tax Court: Maintenance of separate work room not required for deduction of home-working costs
Official Pronouncements
- Further extension of declaration deadlines for the 2020 taxable period by the Fourth Corona Tax Relief Act
- Federal Ministry of Finance publishes Tax Relief Bill 2022
- Draft Bill Organised Tax Evasion
- German Federal Ministry of Finance (MoF) published two circulars in relation to the royalty limitation rules
From Europe
- ECJ: Withholding tax on notional interest in case of interest-free loans compatible with EU law.
- Documentation requirements for refund of withholding tax on portfolio dividends of foreign shareholders in breach of EU law
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