Searching Content indexed under Tax 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.
19 Sep 2019
Final Version Of German Investment Tax Circular Published
On 21 May 2019, the German Federal Ministry of Finance published its long-awaited circular on the German Investment Tax Act in the version effective from 1 January 2018 ...
24 Jun 2019
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).
6 Jun 2019
The Impact Of Brexit On Taxes For Private Clients And Non-Profit Organisations
On 29 March 2017, the United Kingdom (UK) informed the European Council of its in-tention to leave the European Union and started the exit process by invoking Article 50 of the EU's Lisbon Treaty.
European Union
25 Apr 2019
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 ...
3 Apr 2019
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).
21 Mar 2019
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.
18 Feb 2019
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.
9 Jul 2018
Amended VAT Exemption For Management Of Alternative Investment Funds (AIF) Effective As Of 1 January 2018
The German VAT provisions regarding the management of investment funds have been inadequate and subject to litigation for many years.
9 Nov 2017
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...
19 Jun 2017
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.
2 May 2017
Positive Shift Regarding Taxation Of Management Participations
In its decision of October 4, 2016 (IX R 43/15), the Federal Fiscal Court finally confirmed the taxation of management participations as capital gains.
31 Jan 2017
Inheritance Tax Reform 2016 - "Not All Remains The Same…"
The coalition's agreement of June 20, 2016 heralds the provisional end of a reform pro-cess that has lasted more than 18 months.
30 Jun 2016
Reform Of The German Investment Tax Act (Investmentsteuergesetz) - June 2016
The German Investment Tax Reform Act provides that the management of UCITS and AIFs that are comparable to UCITS is VAT-exempt as of 1 January 2018.
27 Jun 2016
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).
12 Feb 2016
Reform Of The German Investment Tax Act (Investmentsteuergesetz)
In our Client Info dated 7 August 2015 we informed on the Discussion Draft of the German Investment Tax Reform Act published by the German Federal Ministry of Finance on 21 July 2015.
12 Jan 2016
ECJ Decision (C-595/13) Dated 9 December 2015 Regarding VAT Exemption For Management Of Investment Funds
The ECJ made the decision upon a request for a preliminary ruling referred to it by the Hooge Rad of the Netherlands ("Hooge Rad", order for reference dated 21 November 2013).
European Union
16 Dec 2015
Reform Of The German Investment Tax Act (Investmentsteuergesetz), Elimination Of Tax-Free Status Of Capital Proceeds From Portfolio Shareholdings
On 21 July 2015, the German Federal Ministry of Finance released a discussion draft for a proposed German Investment Tax Reform Act.
17 Aug 2015
What's The Score?
Dr Andreas Richter and Dr Maximilian Haag explain how the will trust can be used for Anglo-German estate planning without incurring a hefty tax bill.
26 Jan 2015
Stricter Requirements For The Voluntary Self-Disclosure Of Tax Evasion
The German Fiscal Code provides for the possibility of a voluntary self-disclosure of tax evasion.
16 Jan 2015
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