04.07.2016 Tax & Legal News - Special Brexit Edition, July 2016 Brexit: The United Kingdom of England, Wales, Scotland and Northern Ireland is leaving the European Union: A first analysis of the potential tax implications. Categories: Tax & Legal NewsKeywords: Brexit, European Economic Area (EEA)
06.05.2015 EEA donations must be supported The Supreme Tax Court has held that donations to charities in other EEA countries must be supported by receipts and other documents. These documents need not necessarily be completely in conformity with the German forms, though they should demonstrate the substance. Categories: Supreme Tax Court casesKeywords: donations, European Economic Area (EEA)
26.02.2014 No insurance tax for warranty risks on construction work abr ... The Supreme Tax Court has held that insurance taken out with an EU/EEA insurer to cover warranty risks on a plant constructed outside Germany is free of insurance tax. However, the same insurance taken out with a non-EU/EEA insurer is subject to the tax if the insured person is a domestic legal or natural person. Categories: Supreme Tax Court casesKeywords: Insurance tax, construction, warranty, E ...
09.01.2011 No income limit on option for full tax liability of EU resid ... The Supreme Tax Court has confirmed that the maximum foreign income limit for the option to treat a non-resident spouse as taxable does not apply within the EU. Categories: Supreme Tax Court casesKeywords: Option, full tax liability, tax option, ...
05.01.2011 EU/EEA church tax recognised as deductible The finance ministry has put church tax paid in other EU/EEA member states on an equal footing with its German counterpart from the point of view of a deduction as an allowable personal expense. Categories: Official PronouncementsKeywords: deduction, Church tax, church, European ...
