06.11.2020 Tax & Legal Newsflash – Non-residents' income from domestic ... On 6 November 2020, the Federal Ministry of Finance issued a circular regarding the obligation for non-resident taxpayers to submit tax returns for license income from rights registered in a domestic register. Read our Newsflash here: Categories: Tax & Legal NewsflashKeywords: non-residents, licensing fees
18.06.2015 Non-residents need not be granted resident’s privileges in t ... The ECJ has held that a non-resident employee need not be granted the privileges of a resident in the year he moves to take up employment in another country. Categories: From EuropeKeywords: non-residents, mortgage interest, worldw ...
06.03.2015 Option for non-resident to be taxed as a resident for only p ... An ECJ advocate general has suggested the court allow a non-resident meeting the requirements for taxation as a resident for only part of the year to opt for taxation as a resident for that period. Categories: From EuropeKeywords: Option, non-residents
31.10.2013 Exclusion of deduction for private pension paid by non-resid ... The Supreme Tax Court has referred a question to the ECJ as to whether the exclusion of deduction for a private pension paid by a non-resident in return for the transfer of ownership rights in a business is in breach of community law. Categories: Supreme Tax Court casesKeywords: non-residents, pension
15.06.2011 Minimum rate for non-residents with business income confirme ... The Supreme Tax Court has confirmed that a minimum tax rate levied on non-residents earning business income in Germany does not offend against the non-discrimination clauses of international treaties. Categories: Supreme Tax Court casesKeywords: non-residents, minimum rate
31.03.2011 Non-resident entitled to deduct annuity from related income The ECJ has held that a non-resident with German property income must be entitled to deduct the cost of an annuity if the annuity would not have been paid without the acquisition of the property. Categories: From EuropeKeywords: non-residents, property, annuity
02.03.2011 Expense deduction for non-residents The finance ministry has issued a decree on the expense deduction from the income of EEA residents subject to withholding tax. Categories: Official PronouncementsKeywords: withholding tax, non-residents, tax at s ...
09.01.2011 Non-resident to be allowed personal expense deduction agains ... An ECJ advocate general has asked the court to rule that a German deduction for personal expenses be extended to non-residents if they would not have had the income without the obligation. Categories: From EuropeKeywords: free movement of capital, Personal expen ...
