Tax & Legal

Categories: All (3 found)

1. 12.01.2026

   MoF: Tax group involving a corporation with an atypical sile ...

   In two judgments published in April 2025, the Supreme Tax Court decided that a corporation in which there is an atypical silent partnership can be a subsidiary within a corporation tax group. With its rulings, the court deviated from an earlier opinion of the tax authorities. The Federal Ministry of Finance has now commented on the consequences of the two judgments.

   Categories: Official Pronouncements

   Keywords: non-typical silent partnership
2. 06.04.2025

   Corporation tax group and non-typical silent partnership

   An untypical silent partnership in the controlled group company does not generally prevent the recognition of a consolidated tax group for corporation tax purposes. With this current decision, the Supreme Tax Court disagrees with the previous opinion of the tax authorities.

   Categories: Supreme Tax Court cases

   Keywords: non-typical silent partnership, corporat ...
3. 16.09.2015

   Tax & Legal News – Issue 5, September 2015

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

   Categories: Tax & Legal News

   Keywords: foreign tax credit, tax group, commodity ...