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Planned changes to property share deals - legislative proposal postponed

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

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

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

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...

Application for the issue of a certificate of residence by credit institutions

Domestic and foreign banks sometimes support their customers with unlimited tax liability in Germany with the reimbursement of foreign withholding taxes. The prerequisite for...

JStG 2019 - Important changes for investments and participations

Fund establishment costs no immediate expense Costs incurred as part of the conception or registration of a fund investment (joint investment on the basis of a pre-formulated...

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Sale of shares: Timely termination of the fiscal unity at the end of the short financial year can fail unexpectedly

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

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

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...

Application for the issue of a certificate of residence by credit institutions

Domestic and foreign banks sometimes support their customers with unlimited tax liability in Germany with the reimbursement of foreign withholding taxes. The prerequisite for...

JStG 2019 - Important changes for investments and participations

Fund establishment costs no immediate expense Costs incurred as part of the conception or registration of a fund investment (joint investment on the basis of a pre-formulated...

LIBOR will be discontinued at the end of 2021: Effects on transfer prices

The London Interbank Offered Rate (LIBOR) serves as a global benchmark for financial transactions with an estimated volume of USD 370 trillion....

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