27.04.2022 Land tax charged to lessee is part of rent and subject to tr ... In a recently published decision, the German Supreme Tax Court held that land tax owed by the landlord but contractually passed on to the lessee is part of the rent and must therefore be added back in part to trading income subject to trade income tax. Categories: Supreme Tax Court casesKeywords: add-back, land tax, property rental, tra ...
25.06.2021 Bundesrat approves several tax laws (including ATAD Implemen ... At its session on 25 June, the Bundesrat approved several tax laws. Categories: Tax & Legal NewsKeywords: ATAD, tax haven, land tax
18.06.2021 UPDATE: Bill for the implementation of the land tax reform UPDATE: On Thursday, 10 June 2021, the Bundestag passed the Federal Government's bill on the implementation of the land tax reform. The bill was adopted as amended by the Finance Committee. The bill passed by the Bundestag is on the agenda of the Bundesrat (second reading) for 25 June 2021. Categories: LegislationKeywords: land tax, land valuation
31.10.2019 UPDATE: Land Tax Reform published in Federal Gazette on 2 De ... The coalition factions' bill on the reform of the land taxes and valuation laws (Land Tax Reform Act), which was passed by the Bundestag on 18 October 2019 and approved by the Bundesrat on 8 November 2019 was published in the Federal Gazette on 2 December 2019 as the Act on the Reform of the Land Taxes and Valuation Laws Categories: LegislationKeywords: Real Estate, land tax, reform bill, land ...
20.05.2015 Land – taxable value notifications provisional The finance ministries of the provinces have instructed all tax offices to issue notifications of land values provisionally pending a Constitutional Court decision. Categories: Official PronouncementsKeywords: land tax, taxable value
26.04.2012 All land valuations and land tax assessments to be provision ... The provincial finance ministries have issued a joint decree ordaining that all land valuations and assessment notices shall be provisional pending a Constitutional Court ruling. Categories: Official PronouncementsKeywords: land tax, valuation, Valuation Act
