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Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

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  • 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.

    Date of origin
    Categories
    Official Pronouncements
    Keywords
    pensions, hidden distributions

  • 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.

    Date of origin
    Categories
    Supreme Tax Court cases
    Keywords
    pensions, Tax Treaties, limited taxpayer ...

  • 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.

    Date of origin
    Categories
    Official Pronouncements
    Keywords
    pensions, information exchange, Spain

  • 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.

    Date of origin
    Categories
    Official Pronouncements
    Keywords
    civil service, pensions