Tax & Legal

Categories: All (5 found)

1. 12.12.2025

   No hidden distribution of severance pay for pension commitme ...

   The Supreme Tax Court once again decided on pension promises to a managing director who is also the majority shareholder of the employer company and specified in more detail the rules for distinguishing allowable business expenses from disallowable “hidden distributions”. In the case at hand the plaintiff received compensation for early termination of pension claims as a result of significant financial difficulties of the company.

   Categories: Supreme Tax Court cases

   Keywords: pension, hidden distributions, severance ...
2. 21.06.2022

   Change in pension taxation before the end of this year (News ...

   The German government intends to present a bill before the end of the year to amend the statutory regulations governing the taxation of retirement income arising from basic pensions.

   Categories: Official Pronouncements

   Keywords: pension, pension contributions
3. 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 cases

   Keywords: non-residents, pension
4. 24.10.2013

   Provisions for profit-based pensions

   The finance ministry has issued a decree making a provision for future pensions based on past profits conditional upon a written confirmation of the additional benefits.

   Categories: Official Pronouncements

   Keywords: pension, profit-based
5. 13.09.2012

   Double Tax Treaty with Austria – civil service pensions

   The German and Austrian finance ministries have agreed to tax civil service pensions paid to widows as though payment continued to be to the original beneficiary.

   Categories: Official Pronouncements

   Keywords: double tax treaty, pension, German/Austr ...