Tax & Legal

Categories: All (2 found)

1. 02.11.2025

   No substitute inheritance tax liability for foreign family f ...

   In a recent judgment the Supreme Tax Court decided that a family foundation established in the Swiss Confederation and with its administrative headquarters in Germany is not subject to substitute inheritance tax in Germany as it is a foundation without legal capacity.

   Categories: Supreme Tax Court cases

   Keywords: substitute, foreign foundation
2. 08.04.2014

   Energy tax on unlisted products by reference to nearest subs ...

   Energy excise duty on substitute products follows primarily the intended use. If however, there is doubt as to whether the comparative product could be used for the intended purpose, it may be appropriate to classify the product by “its properties and intended use”.

   Categories: From Europe

   Keywords: energy tax, substitute, comparative