19.01.2024 So-called block acquisitions may meet the terms of Section 8 ... In a recent judgement, the Supreme Tax Court decided that the participation threshold specified in Section 8b (4) Sentence 6 of the German Corporation Tax Act (“CTA”) (10 % of the share capital) can also be attained through an acquisition transaction which is economically uniform from the acquirer's perspective in a situation where several sellers are involved in the transaction. Categories: Supreme Tax Court casesKeywords: Intercorporate dividends, tax exemption
20.09.2023 Portfolio dividends: Determining the shareholding threshold ... While calculating the participation threshold in Sec. 8b (4) Sentence 1 Corporate Tax Act for portfolio dividends (shareholdings of less than 10%) the general principles of the attribution of assets for tax purposes laid down in Sec. 39 Fiscal Code must be observed. According to a most recent judgment of the Supreme Tax Court the decisive factor is the economic ownership of the shares. Categories: Supreme Tax Court casesKeywords: tax exemption, portfolio dividend
21.06.2022 Tax exemption under a double tax treaty - amendment after as ... In a recent ruling, the Münster Tax Court had to decide on the income tax and treaty law treatment of a severance payment received by the plaintiff as a soldier in the British armed forces Categories: Tax CourtKeywords: double tax treaty, tax exemption, correc ...
27.02.2013 Informal closedown of employee relief fund revokes tax exemp ... The Supreme Tax Court has held that the simple transfer of a relief fund’s assets to a company which also assumed the related pension obligations shows that it was not previously assured that the assets would only be used for fund purposes. Accordingly, the tax exemption enjoyed in previous years must be withdrawn in retrospect for all years for which tax claims are not yet statute-barred. Categories: Supreme Tax Court casesKeywords: relief fund, employee relief fund, tax e ...
