PwC

Tax & Legal

Tax & Legal

Retroactive taxation of interest on refunds of non-deductible taxes unconstitutional?


In 2010 the Supreme Tax Court changed its position and ruled that interest on refunds of non-deductible taxes to be tax-free. In the meantime the court has again been invited to decide whether the subsequent retroactive change in law by the German tax administration to restore the old situation is in line with the constitution.

Continue reading