Tax & Legal

Categories: All (3 found)

1. 10.08.2025

   No amendment of tax assessment in case of conflict with high ...

   The Supreme Tax Court most recently decided that a tax assessment issued on a provisional basis pursuant to Section 165 (1) sentence 2 no. 3 of the German Fiscal Code cannot be amended to the disadvantage of the taxpayer with a reference to Section 165 (2) Fiscal Code.

   Categories: Supreme Tax Court cases

   Keywords: tax amendments, provisional assessment, ...
2. 19.12.2014

   Tax amendments 2015 finalised

   The Bundesrat passed a tax amendment bill on December 19, 2014 to enact a few minor changes to the tax acts for 2015.

   Categories: PwC Reports

   Keywords: tax amendments
3. 22.05.2012

   Tax Amendment Act

   Three minor tax changes were enacted in an amending statute of May 8.

   Categories: PwC Reports

   Keywords: treaty abuse, treaty exemption, tax amen ...