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Daniel Martin

About Daniel Martin

This author has not written his bio yet.
But we are proud to say that Daniel Martin contributed 129 entries already.

Entries by Daniel Martin

Income tax treatment of the provision of a BahnCard by the employer

29. May 2020/by Daniel Martin

If an employer provides his employee with a BahnCard that is used for both business and private purposes, the following must be observed with regard to wage tax treatment: Before the BahnCard is handed over to the employee, it must be determined whether the employer’s interest in handing over the card is predominantly internal (predicted […]

Removal of the exit tax only if the intention to return is substantiated

29. May 2020/by Daniel Martin

Background: The so-called “exit tax” applies if taxpayers who have been subject to unlimited income tax liability for at least ten years and hold shares in domestic or foreign corporations with a minimum shareholding of 1% move their centre of life abroad. As a result, any hidden reserves contained in the shares are subject to […]

Longer processing time at the tax office is no reason for a waiver of interest on arrears

29. May 2020/by Daniel Martin

It is often astonishing how long it takes a tax office to issue an amended tax assessment, which then also includes – sometimes considerable – interest on back payments. Now the Federal Fiscal Court (BFH) has decided that an extended processing time of the tax office does not justify a remission of interest on back […]

Current case law on supplementary taxation in relation to Switzerland

29. May 2020/by Daniel Martin

The supplementary taxation (HZB), which is often disregarded in SME business practice, can lead to profits of German-controlled CH corporations in the trade/services sector being subject to “supplementary taxation” in Germany in the form of a fictitious dividend, which can result in overtaxation. In practice, HZB, which dates back to the 1970s, thus represents a […]

Aktuelle Beiträge

  • Income tax treatment of the provision of a BahnCard by the employer
  • Removal of the exit tax only if the intention to return is substantiated
  • Longer processing time at the tax office is no reason for a waiver of interest on arrears
  • Current case law on supplementary taxation in relation to Switzerland
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