24.02.2015 Annuity paid for business deductible by non-resident The ECJ has held that a non-resident taxpayer must be able to deduct an annuity paid in consideration for a business interest on the same lines as a resident. Categories: From EuropeKeywords: annuity, special expenses, inheritance, ...
31.03.2011 Non-resident entitled to deduct annuity from related income The ECJ has held that a non-resident with German property income must be entitled to deduct the cost of an annuity if the annuity would not have been paid without the acquisition of the property. Categories: From EuropeKeywords: non-residents, property, annuity
