Tax & Legal

Categories: All (2 found)

1. 02.11.2025

   No tax exemption for group restructurings under Section 6a R ...

   In two parallel decisions the Supreme Tax Court held that a group of natural persons who are not organized in the legal form of a partnership or another corporation is not considered as a legal entity under civil law and real estate transfer tax law and cannot therefore be a controlling company within the meaning of Section 6a Real Estate Transfer Tax Act which provides tax exemption for transfer or concentration in the hands of a single shareholder of at least 95% of the equity capital of a property-owning company.

   Categories: Supreme Tax Court cases

   Keywords: unification of shares, group structure, ...
2. 02.05.2018

   Federal Ministry of Finance amends earlier circular on treat ...

   On 20 December 2017 the European Court of Justice (ECJ) took the view that Section 50d (3) Income Tax Act prohibiting certain intermediary foreign companies from (full or partial) refund of German withholding tax was incompatible with both the Parent-Subsidiary Directive and the freedom of establishment. The German Tax Authorities have recently issued a circular on its application of the rules.

   Categories: Official Pronouncements

   Keywords: Parent/Subsidiary Directive, refund clai ...