21.06.2022 Identical decrees issued by the highest tax authorities of t ... On 20 June 2022, the German Federal Ministry of Finance (MoF) published identical decrees issued by the supreme tax authorities of the Federal States on certain application issues in relation to the extended reduction of trading income pursuant to Section 9 No. 1 Sentences 3 and 4 of the Trade Tax Act as amended by the “Act to strengthen Germany as a location for funds and to implement Directive (EU) 2019/1160 amending Directives 2009/65/EC and 2011/61/EU with regard to the cross-border marketing of undertakings for collective investments” – in short the “Fund Location Act” of 17 June 2021. Categories: Official PronouncementsKeywords: trade tax, tax incentive, electric mobil ...
01.03.2013 Development aid employee tax incentive for employers in othe ... The ECJ has held that a German development aid exemption must be allowed to residents employed in other member states on assignments that otherwise qualify. Categories: From EuropeKeywords: exemption, development aid, tax incentiv ...
