03.09.2024 Simultaneous payment of managing director's salary and regul ... The Federal Ministry of Finance has published a circular with comments on the consequences of a Supreme Tax Court decision from 2023 on hidden distributions and has in one part adjusted its earlier circular from 2017 regarding the tax accounting of pension commitments. Categories: Official PronouncementsKeywords: pensions, hidden distributions
23.05.2018 Pensions paid abroad subject to limited tax liability A limited tax liability on payments by the German State pension fund to a resident of Canada is not nullified by the tax treaty. Categories: Supreme Tax Court casesKeywords: pensions, Tax Treaties, limited taxpayer ...
14.05.2013 Automatic information exchange with Spain on pensions The two finance ministries have agreed on an automatic exchange of information on pensions paid to residents of their country under deduction of a withholding tax. Categories: Official PronouncementsKeywords: pensions, information exchange, Spain
18.07.2012 Dutch civil service pensions taxable in Holland The finance ministry has agreed immediate application of the new Dutch tax treaty rule to the effect that civil service pensions paid by private pension funds are taxable in the country of payment. Categories: Official PronouncementsKeywords: civil service, pensions
