Tax & Legal

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

Categories: All (2 found)

  1. 08.07.2025

    Trade tax addback of profit share of US silent partner

    In a most recent judgment, the Supreme Tax Court decided that the trade tax addback of a silent partner's profit share is subject to the free movement of capital which also applies to third countries (here: the USA). The application of the "grandfather“ clause of Art 64 TFEU (ex-Article 57 TEC) is generally not affected by statements made in a letter from a lower tax authority.

    Categories: Supreme Tax Court cases
    Keywords: Non-discrimination, silent partner, trad ...

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Björn Viebrock

Björn Viebrock

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