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 […]
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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 […]
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 […]
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 […]