Tax & Legal

Categories: All (2 found)

1. 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 cases

   Keywords: Insurance / Versicherungen, Insurance ta ...
2. 13.12.2012

   Builders’ reverse charge applies to all construction work

   The ECJ has held that Germany has been authorised to reverse charge all construction work for other builders, regardless of whether the service or the goods element of the supply predominates.

   Categories: From Europe

   Keywords: reverse charge, construction, building i ...