01.12.2020 Retroactive financial integration in case of change in share ... A continuous and retroactive financial integration is also possible where a change in shareholder takes place during the year. The Lower Tax Court of Duesseldorf held that a fiscal unity or tax consolidation group for corporation income tax may be established already for the whole year in which the exchange of shares took place. In its judgement the court disagrees with the tax authorities’ official opinion on this issue. The Supreme Tax Court is now in charge and must finally decide the dispute. Categories: Tax CourtKeywords: retroactive change, change of shareholde ...
09.01.2011 Home office costs deductible if centre of professional activ ... The finance ministry has issued a decree on the implementation procedures for a retrospective change in the law increasing the scope for deducting home office costs. Categories: Official PronouncementsKeywords: deduction, Home office costs, retroactiv ...
