Retroactive Application of Tax Laws
Judgment of the Hessian Finance Court on the Taxation of a Severance Payment Tax laws can have a retroactive effect following a decision by the
Legal Lexicon
Retroactive Application of Tax Laws
Judgment of the Hessian Finance Court on the Taxation of a Severance Payment Tax laws can have a retroactive effect following a decision by the
Cologne tax court rules special funds can receive preferential tax treatment
Special investment funds are eligible for preferential tax treatment, according to a recent ruling of the Finanzgericht (FG) [Fiscal Court of] Cologne from August 24,
Cologne Tax Court: Special Funds Can Benefit from Tax Privileges
The tax privilege for special investment funds is permissible according to a judgment made public by the Fiscal Court of Cologne on August 24, 2022
Voluntary disclosure – Hesse purchases Pandora Papers
The German state of Hesse has begun delving into the so-called “Pandora Papers” with a view to uncovering evidence of tax-related offenses. Anyone considering submitting
Hesse Begins Evaluating the Pandora Papers – Voluntary Disclosure Still Possible
Hesse begins evaluating the so-called Pandora Papers, which can provide clues about tax offenses. Anyone who still wishes to make a voluntary disclosure for tax
Global minimum tax for internationally operating companies
With the introduction of a global minimum tax, a significant change in international tax law is imminent, which internationally operating companies must prepare for. International
BFH says no tax deduction for final losses of foreign branches
In a judgment from February 22, 2023, Germany’s highest tax court – the Bundesfinanzhof (BFH) – ruled that German companies may not be able to
BFH on the Tax Recognition of Non-Congruent Profit Distributions
The BFH ruled on 28.09.2022 that under certain conditions an incongruent profit distribution can be recognized for tax purposes even without a corresponding provision in
FG Münster: No Taxation through Passive Migration
Changes to a double taxation agreement do not lead to the realization of the disentanglement facts and taxation, according to a ruling by the Finance
Joint Audits – Cross-border Tax External Audit
Tax audits can also be conducted cross-border. The aim of these so-called Joint Audits is to avoid double taxation, but also to avoid double non-taxation.
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