Tax & Legal

Categories: All (4 found)

1. 19.10.2025

   No trade tax exemption for profits from the sale of educatio ...

   In a recent judgment, the Supreme Tax Court decided that the sale of educational institutions (training faculties) is not a service directly serving the purpose of schooling and education and is therefore not exempt from trade tax.

   Categories: Supreme Tax Court cases

   Keywords: trade tax exemption, educational course
2. 19.10.2025

   No trade tax exemption for training courses provided by inde ...

   A limited liability company (GmbH) that holds training classes at an education institute through its sole shareholder-managing director is not a vocational education organization qualifying for trade tax exemption under Section 3 No. 13 Trade Tax Act.

   Categories: Supreme Tax Court cases

   Keywords: training seminars, trade tax exemption
3. 11.02.2019

   Response of tax authorities to European Court of Justice’s d ...

   The tax authorities of the Federal States have issued a joint response to the ECJ’s decision in EV (C-685/16) on 20 September 2018, in which the Court decided that the “activity requirement,” contained in the rule providing for a trade tax exemption on distributions from third countries contravened EU law.

   Categories: Official Pronouncements

   Keywords: free movement of capital, EU Law, trade ...
4. 27.09.2018

   German trade tax exemption for third country dividends in br ...

   On 20 September 2018, the European Court of Justice held that the “activity clause” in the German trade tax act for third country sourced dividends is contrary to the free movement of capital (Art. 63 of the Treaty on the Functioning of the EU - TFEU).

   Categories: European Court of Justice

   Keywords: trade tax exemption, third country divid ...