- 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...
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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...
VAT group 2019 - partnerships as controlled companies
- from TAXGATE
The instrument of group taxation in the form of a consolidated tax group can be found both in income tax law and in VAT law and is generally...
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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...
VAT group 2019 - partnerships as controlled companies
- from TAXGATE
The instrument of group taxation in the form of a consolidated tax group can be found both in income tax law and in VAT law and is generally...
Real estate transfer tax for group reorganisations - Section 6a GrEStG not prohibited aid under EU law
- from Dr Frank Thiede
The real estate transfer tax (GrEStG), with its tax rates that have now risen by up to 6.5%, is often an obstacle to restructuring or represents an obstacle for the...
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