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Category: Steuern

Documentation requirements for tax exemption on foreign earnings

  • Categories: General, Taxes

Anyone who is resident in Germany but works abroad is often largely exempt from German income tax.

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Shell companies in the tax authorities’ sights

  • Categories: General, Taxes

On 21 December 2016, the legislature adopted a draft bill to combat tax avoidance and to amend other tax provisions.

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Criminal tax law; tax CDs and the automatic exchange of information

  • Categories: General, Taxes

The European Court of Justice recently confirmed (Case No. 33696/11) that a search of a home based on data from a so-called ‘tax CD’ is lawful. The decision was based on the following facts, namely that the...

Working and living in two countries: what about tax?

  • Categories: General, Taxes

Workers’ activities no longer end at national borders. More and more employees are earning their living in a country other than their home country. When it comes to avoiding double taxation...

Settlement payments to claimants to an estate reduce the income tax liability

  • Categories: General, Inheritance and bequests, Taxes

If a dispute arises over inheritance rights following a person’s death, it is not uncommon for this to be settled by way of a settlement agreement. Under the terms of the settlement, the heir pays the claimant a...

Gifts between spouses – are they taxable?!

  • Categories: General, Taxes

Even within a marriage, each spouse retains their own assets if the statutory matrimonial property regime of ‘community of accrued gains’ has been agreed. This applies to most marriages in Germany. Assets acquired during the marriage...

Certainty for your tax planning: Binding guidance from the tax office

  • Categories: General, Taxes

Many tax arrangements are risky for taxpayers because the tax authorities can review the facts at any time, reach a different conclusion – and then retroactively revise all tax assessment notices for the past...