Tax & Legal

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

Categories: All (2 found)

  1. 29.08.2025

    Trade tax addback of interest on deposit liabilities in the ...

    In a recent judgment, the Supreme Tax Court decided, inter alia, that interest on deposit liabilities in the retrocession business of a reinsurance company is subject to the trade tax addback pursuant to Section 8 no. 1 letter a Trade Tax Act. There is no general exception for insurance and reinsurance companies similar to the so-called trade tax banking privilege.

    Categories: Supreme Tax Court cases
    Keywords: reinsurance, trade tax addback

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