- from TAXGATE
In its ruling of 14 August 2019, the Berlin-Brandenburg Fiscal Court decided that this work aid is a suitable tool to help the...
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Purchase price allocation for building depreciation approved by means of BMF working aid
Asset-managing foreign corporations in the focus of the tax authorities
- from TAXGATE
Such foreign capital pooling vehicles are typically scrutinised intensively as part of tax audits or by the tax authorities as part of the assessment procedure. The...
Liability of individual managing directors despite allocation of responsibilities
- from Dr Gerhard K. Balz
With regard to their responsibility and liability, managing directors believe that they are safe in view of an existing allocation of responsibilities because they assume that...
Planned changes to property share deals - legislative proposal postponed
- from TAXGATE
As a transfer tax, land transfer tax is effectively a state transaction fee for the change of ownership of property. The tax rate has been increased in the last...
Sale of shares: Timely termination of the fiscal unity at the end of the short financial year can fail unexpectedly
- from Dr Wolfgang Walter
It makes sense to abbreviate a current financial year if the shares in a controlled company are sold during the course of the year and an income taxable profit is...
No extended reduction of the trade income of a corporation managing real estate in the case of co-letting of operating equipment
- from Tobias Stiegler
In further proceedings, the BFH has confirmed its restrictive interpretation of Section 9 no. 1 sentence 2 GewStG in a judgement...
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Asset-managing foreign corporations in the focus of the tax authorities
- from TAXGATE
Such foreign capital pooling vehicles are typically scrutinised intensively as part of tax audits or by the tax authorities as part of the assessment procedure. The...
Liability of individual managing directors despite allocation of responsibilities
- from Dr Gerhard K. Balz
With regard to their responsibility and liability, managing directors believe that they are safe in view of an existing allocation of responsibilities because they assume that...
Planned changes to property share deals - legislative proposal postponed
- from TAXGATE
As a transfer tax, land transfer tax is effectively a state transaction fee for the change of ownership of property. The tax rate has been increased in the last...
Sale of shares: Timely termination of the fiscal unity at the end of the short financial year can fail unexpectedly
- from Dr Wolfgang Walter
It makes sense to abbreviate a current financial year if the shares in a controlled company are sold during the course of the year and an income taxable profit is...
No extended reduction of the trade income of a corporation managing real estate in the case of co-letting of operating equipment
- from Tobias Stiegler
In further proceedings, the BFH has confirmed its restrictive interpretation of Section 9 no. 1 sentence 2 GewStG in a judgement...
BFH, VIII R 31/16: The lump-sum calculation of investment fund income pursuant to section 6 InvStG 2004
- from Tobias Stiegler
In its judgement of 14 May 2019 (VIII R 31/16), the BFH ruled that the flat-rate calculation of investment fund income in accordance with Section 6...
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