- from Dr Wolfgang Walter
In its judgement published on 10 April 2019 (case reference I R 78/16), the Federal Fiscal Court (BFH) confirmed the controversial legal opinion that the creation of provisions...
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Profit transfer agreement and fiscal unity personally dangerous for the managing director?
TAXGATE partner Dr Wolfgang Walter now co-editor of Bott/Walter, KStG commentary from Stollfuß-Verlag
- from TAXGATE
The consolidated tax group for corporation and trade tax purposes is one of the most common and proven structures in corporate tax law for decades. The most important advantages of this...
Real estate companies - Important BFH decision on trade tax liability
- from TAXGATE
Yesterday, the Grand Senate of the Federal Fiscal Court (BFH) issued an important decision (decision of 25 September 2018, GrS 2/16) on the so-called extended trade tax...
Derecognition of shares that have definitively lost their value as an income tax loss from capital assets
- from TAXGATE
The Rhineland-Palatinate tax court ruled in its judgement of 12 December 2018 (case no. 2-K-1952/16) that the derecognition without replacement of shares that have become definitively worthless by...
Tax-free dividends from third countries - relief from the trade tax intercompany privilege
- from TAXGATE
If an entrepreneur subject to trade tax receives dividends from foreign corporations, these dividends are taxable under the conditions of the so-called trade tax intercompany privilege (Section...
Withholding tax: BMF comments on damages, goodwill refunds and portfolio commissions passed on in connection with capital investments
- from TAXGATE
In a letter dated 18 January 2019, the German Federal Ministry of Finance (BMF) addressed, among other things, the treatment of "special fees and benefits" in connection with...
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TAXGATE partner Dr Wolfgang Walter now co-editor of Bott/Walter, KStG commentary from Stollfuß-Verlag
- from TAXGATE
The consolidated tax group for corporation and trade tax purposes is one of the most common and proven structures in corporate tax law for decades. The most important advantages of this...
Real estate companies - Important BFH decision on trade tax liability
- from TAXGATE
Yesterday, the Grand Senate of the Federal Fiscal Court (BFH) issued an important decision (decision of 25 September 2018, GrS 2/16) on the so-called extended trade tax...
Derecognition of shares that have definitively lost their value as an income tax loss from capital assets
- from TAXGATE
The Rhineland-Palatinate tax court ruled in its judgement of 12 December 2018 (case no. 2-K-1952/16) that the derecognition without replacement of shares that have become definitively worthless by...
Tax-free dividends from third countries - relief from the trade tax intercompany privilege
- from TAXGATE
If an entrepreneur subject to trade tax receives dividends from foreign corporations, these dividends are taxable under the conditions of the so-called trade tax intercompany privilege (Section...
Withholding tax: BMF comments on damages, goodwill refunds and portfolio commissions passed on in connection with capital investments
- from TAXGATE
In a letter dated 18 January 2019, the German Federal Ministry of Finance (BMF) addressed, among other things, the treatment of "special fees and benefits" in connection with...
Persistently low interest rates and continued high interest on tax arrears?
- from TAXGATE
For a long time, the interest rate of 6% p.a. seemed to be set in stone in tax law. Painfully, for a very long time...
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