Tax & Legal

Categories: All (3 found)

1. 07.07.2025

   Partial tax-free payment of Dutch salary not subject to Germ ...

   The salary paid to a German resident employee for work performed in the Netherlands is exempt from German tax under Art. 14 para. 1 in connection with Art. 22 para. 1 letter a of the double tax treaty subject to the progression proviso. According to a most recent judgment of the Supreme Tax Court, this also applies if the employee received the salary tax-free based on the so-called 30% regulation under the specific Dutch expat scheme.

   Categories: Supreme Tax Court cases

   Keywords: basic tax-free allowance, employee optio ...
2. 14.11.2023

   Bundestag decides on Future Financing Act

   On Thursday, 16 November 2023, the Bundestag will vote on the Federal Government's bill to finance future-proof investments.

   Categories: Official Pronouncements, Tax & Legal New ...

   Keywords: Real Estate, investment funds, employee ...
3. 15.10.2013

   Tax & Legal News – Issue 4, October 2013

   In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC.

   Categories: Tax & Legal News

   Keywords: state aid, subject to tax, employee opti ...