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German taxation of individuals – an overview provided by LM. Click here to download (pdf, 700 kB) Contact: Michael Leinauer, Partner, Auditor, Tax Advisor Contact: Michael Leinauer, Partner, Auditor, Tax Advisor Tags: German tax rules, individuals, income tax By Michael Leinauer, Partner, Auditor, Tax Advisor, published 2013-06-18
VAT, RET and RETT in Germany – an overview provided by LM. Click here to download (pdf, 700 kB) Contact: Michael Leinauer, Partner, Auditor, Tax Advisor
German tax rules for corporations and partnerships – an overview provided by LM. Click here to download (pdf, 800 kB) Contact: Michael Leinauer, Partner, Auditor, Tax Adviser Tags: German tax rules, corporations, partnerships By Michael Leinauer, Partner, Auditor, Tax Advisor, published 2013-06-18
Previously, dividends distributed from one corporation to another were 95% tax exempt for the shareholder, pursuant to § 8b Abs liVm Abs. 5 KStG. This regulation was in contradiction with European law, where dividends from German corporations distributed to foreign corporations are taxed at 25% as capital gains, pursuant to § 32 Abs. 1 KStG, […]
Based on recent rulings made by the German fiscal court, uncertainty has arisen as to what are the exact requirements for organizational integration. Organizational integration is, along with financial and economic integration, a condition for the existence of a taxable entity. These uncertainties have been removed by a recent letter from the Federal Ministry of […]
The daily press covered The Federal Fiscal Court judgment that taxpayers are not obliged to correct erroneous tax assessments which are in their favour. In the deciding case, the tax office had inadvertently assessed an operating profit of about EUR 500,000 as a loss of the same amount. The favoured taxpayer was not only happy […]