Tax & Legal

Categories: All (2 found)

1. 27.05.2024

   UPDATE: Dual residence does not exclude German gift tax liab ...

   The Supreme Tax Court reversed three earlier rulings of the Baden-Wuerttemberg Tax Court and decided that Sweden has no right of taxation, even if at the time of the gift the gift tax had been abolished in Sweden (here: as of 1 January 2005). As a result, a gift made by a donor who has his residence both in Germany and Sweden is subject to the provisions of the German Inheritance and Gift Tax Act.

   Categories: Supreme Tax Court cases

   Keywords: gift tax, dual residence
2. 22.03.2019

   Unlimited tax liability with dual residency

   The fact that a taxpayer has both a residence in Germany and a residence abroad does not, according to a ruling by the Supreme Tax Court, preclude the existence if an unlimited tax liability even when the foreign residence constitutes the centre of the taxpayer’s vital interests

   Categories: Supreme Tax Court cases

   Keywords: centre of vital interests, limited taxpa ...