Tax & Legal

Categories: All (2 found)

1. 10.12.2025

   MoF: Administrative services for dependent fiduciary foundat ...

   Following an earlier decision of the Supreme Tax Court from 2024 on the VAT treatment of the administration (management) of fiduciary foundations, the Federal Ministry of Finance (MoF) has commented on the matter and amended Section 1.1 of the VAT Application Ordinance accordingly.

   Categories: Official Pronouncements

   Keywords: foundation, fiduciary
2. 26.07.2021

   British university college recognized as charitable foundati ...

   An ancient english university college may meet the requirements of a charitable foundation under German law and be exempt from corporate income tax because of its non-profit status. In its decision the Supreme Tax Court also found that the legal structure of the college is equivalent to that of a German foundation within the meaning of Sec. 80 (1) of the German Civil Code.

   Categories: Supreme Tax Court cases

   Keywords: british university college, charitable o ...