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Searching Content indexed under Tax Authorities by P+P Pollath + Partners ordered by Published Date Descending.
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Federal Court Of Finance Decision Confirms Possibility Of A Tax-Neutral Repayment Of Contributed Equity By Non-EU Corporations
It remains to be seen, which specific evidence will have to be provided in order to prove a tax-neutral repayment of contributed equity.
Germany
19 Sep 2019
2
Federal Court Of Finance Judgement On Carried Interest From Business-Type Private Equity Funds
The German Federal Court of Finance revealed its position on the tax treatment of carried interest from business-type fund structures in a judgement of 11 December 2018 (VIII R 11/16).
Germany
6 Jun 2019
3
German Exit Tax In Its Current Form Violates The Agreement On The Free Movement Of Persons (AFMP) Between Switzerland And The EU
On February 26, the European Court of Justice ruled in the Wächtler case that the German exit tax in its current form violates the Agreement on the Free Movement of Persons between Switzerland and the EU ...
Germany
3 Apr 2019
4
Update: Positive Shift Regarding Withholding Tax On Online Advertising
In February 2019, the tax authorities caused uncertainty with their view that a withholding tax of 15.825% should be retained by domestic clients of foreign providers on fees paid for online advertising (cf. Client Information of Feb 14 2019).
Germany
21 Mar 2019
5
Withholding Tax On Online Advertising
According to the current view of the tax authorities, advertising expenditures for the placement of online advertising with foreign providers may be subject to a withholding tax of 15.825 % (incl. solidarity surcharge) on domestic clients.
Germany
18 Feb 2019
6
Moving Into And Out Of Germany – When The Fiscal Authorities Reach Their Limits
For many coming from other countries, Germany is an attractive country to which to move. At the same time, each year thousands of people leave Germany for a limited period of time or permanently.
Germany
9 Jul 2018
7
Investment Tax Law As Of 2018 | Letter Ruling From German Tax Authorities Affecting Certain Partial Tax Exemptions
During calender week 24, the German Federal Ministry of Finance (BMF) commented on the determination of the applicable partial exemptions with respect to investment funds...
Germany
19 Jun 2017
8
International Exchange Of Data In Tax Matters: A Revolution Is Just Around The Corner
In the near future, international data exchange in tax matters will revolutionize taxation procedures in Germany and other countries.
Germany
2 May 2017
9
Federal Fiscal Court Holds Interests Barrier Rule Unconstitutional
According to a decision published February 10, 2016, the German Federal Fiscal Court submitted to the Federal Constitutional Court the question whether or not the interest barrier rule is unconstitutional (I R 20/15).
Germany
12 Feb 2016
10
Update: Circular Of German Federal Ministry Of Finance Regarding AIFM Tax Act
In our Client Information dated 30 April 2014 we provided information on a Circular dated 23 April 2014 released by the German Federal Ministry of Finance regarding certain open issues in connection with the AIFM Tax Act.
Germany
17 Jun 2014
11
Circular Of German Federal Ministry Of Finance Regarding AIFM Tax Act
On 23 April 2014 the German Federal Ministry of Finance released a circular regarding certain open issues in connection with the AIFM Tax Act.
Germany
7 May 2014
12
German Act On The Adaption Of Investment Fund Taxation In Connection With AIFM-D Have Ceased Temporarily
The German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive has been passed.
Germany
9 Jul 2013
13
New Tax Rules For Foreign Trusts And Family Foundations
Due to an amendment of the German foreign transactions tax act, new tax rules for foreign trusts and family foundations will come into force as of January 1, 2013.
Germany
26 Jun 2013
14
Governmental Draft Of German Act On The Adaption Of Investment Fund Taxation In Connection With AIFM-D
The governmental draft in regards to the German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive has been published.
Germany
5 Feb 2013
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