29.08.2017 No pro-rata reduction of tax-free allowance for non-resident ... The ECJ has previously held that the German inheritance and gift tax option according to which a higher exempt amount is available where one beneficiary is resident does not fully resolve the conflict with EU law arising from the lower personal allowances for non-residents. In consequence and considering the relevant ECJ case law the Supreme Tax Court ruled in favour of a Swiss-resident widow and granted the full higher tax-free allowance for spouses of €500,000 irrespective of the total inheritance transferred which also included foreign property not subject to German tax. Categories: Supreme Tax Court casesKeywords: tax-free allowances, inheritance and gif ...
02.11.2011 No exemption for danger or readiness money for essential ser ... The Supreme Tax Court has held that there is no call to extend the tax-free allowances for night etc. work to other burdensome activities, even if these are essential to the public interest. Categories: Supreme Tax Court casesKeywords: tax-free allowances, danger premium, rea ...
