Tax & Legal

Categories: All (4 found)

1. 22.08.2025

   Taxation of income earned by a public service orchestra musi ...

   An orchestra musician employed by a public corporation in the Grand Duchy of Luxembourg is an artist within the meaning of Article 16 (1) of the double tax treaty between Germany and Luxembourg. The Supreme Tax Court has recently decided that his salary is taxable in Germany as income from employment with a credit of the tax paid in Luxembourg.

   Categories: Supreme Tax Court cases

   Keywords: double tax treaty, public sector, employ ...
2. 11.06.2025

   MoF: Non-application of Supreme Tax Court judgment on combin ...

   In a current circular the Federal Ministry of Finance (MoF) stated that it does not follow a judgment of the Supreme Tax Court on the requirements for the combination of business operations of public bodies with regard to Section 4 (6) sentence 1 Corporation Tax Act.

   Categories: Official Pronouncements

   Keywords: public sector
3. 06.06.2024

   ECJ: Tenderer to claim damages if unlawfully excluded from p ...

   In its judgment today the European Court of Justice held that current EU-law contravenes a national legislation or a national practice which excludes the possibility for a tenderer who has been unlawfully excluded from a procedure for the award of a public contract to be compensated for the loss suffered because of the loss of the opportunity to participate in that procedure with the intention to obtain the contract concerned.

   Categories: European Court of Justice

   Keywords: damages, public sector
4. 14.03.2017

   VAT situation for the public sector

   The Federal Finance Ministry issued a decree dealing with the Value Added Tax situation for the public sector as revised in the course of the Tax Amendment Act 2015.

   Categories: Official Pronouncements

   Keywords: public sector, public authority