28.08.2024 Tonnage tax: Management of ship to be carried out almost exc ... The task of operating merchant ships encompasses all transactions and legal acts, such as supplying the ships with fuels and equipment. The Supreme Tax Court decided that to benefit from the tonnage tax system the technical and commercial management of merchant ships must be carried out almost exclusively in Germany. Categories: Supreme Tax Court casesKeywords: tonnage tax, shipping line
13.08.2014 Pre-tonnage tax gains fully chargeable to trade tax The Supreme Tax Court has held on a literal interpretation of the statute that an unrealised exchange gain on opting for tonnage tax does not qualify for the trade tax privilege for shipping income when realised. Categories: Supreme Tax Court casesKeywords: tonnage tax, shipping line, pre-tonnage ...
11.12.2013 Tonnage tax hidden reserve taxable in Germany on retirement ... The Supreme Tax Court has held the tonnage tax hidden reserve of a shipping partnership to be taxable in Germany on the withdrawal of a Belgian partner from the partnership. Categories: Supreme Tax Court casesKeywords: tonnage tax, Shipping, shipping line
