Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

Categories: All (2 found)

  1. 05.09.2025

    Taxation of income from a foreign investment fund

    According to the ruling of the Supreme Tax Court published on 28 August 2025, taxation under the Investment Tax Act 2004 represents the final tax burden and for private investors it takes precedence over taxation under the general provisions. This also hinders a fund's capital investments being allocate to the shareholder under Section 39 (2) No. 1 of the Tax Code.

    Categories: Supreme Tax Court cases
    Keywords: Tax-free investment income, investment i ...

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