The Supreme Tax Court has held that a company incurred no expense in the issue of free-of-charge stock options to its staff.
Tax & Legal
The Constitutional Court has rejected a complaint from a taxpayer against a court order for a house search after the secret service gave a CD with income data from Liechtenstein to the tax authorities.
The finance ministry has issued a decree on the retention of data recoded on cash registers and similar machines.
The finance ministry has issued a decree on a number of technical points in connection with the obligation of banks to withhold tax from the investment income of private individuals.
The finance ministry has put church tax paid in other EU/EEA member states on an equal footing with its German counterpart from the point of view of a deduction as an allowable personal expense.
The finance ministry has published an extensive decree on the procedures to be followed when accounting for withholding taxes on the fees paid to non-resident artists, athletes, actors and entertainers.
The Constitutional Court has held the blanket disallowance of 5% of dividends and capital gains realised by companies to be constitutionally acceptable.
The ECJ has held laboratory regeneration of cell tissue to be used later for treatment of the same or another patient to be VAT-free as medical care.
The finance ministry has confirmed its interpretation of the Norwegian DTT to the effect that dividends received by a German company on a holding of 25% or more are free of German taxation.
The Supreme Tax Court has refused an input tax deduction on an invoice showing a tax office correspondence reference in place of the supplier's tax, or VAT ID, number.