on Trade Tax

Expanded Cutbacks on Trade Earnings for Subsidiary’s Property

2009-09-01T14:00:42+02:00

Expanded Cutbacks on Trade Earnings for Subsidiary’s Property

Is the parent company eligible for an expanded cutback when leasing real estate to a share-holder pursuing a trade? The BFH passed its judgment on August 7, 2008 (re IV R 36/07, published on November 26, 2008).

Relocation of Sports Pro to Tax Oasis

2009-02-03T17:23:06+01:00

Relocation of Sports Pro to Tax Oasis

As well known, when a person flees to a tax oasis, Germany still wants to have its share of taxes. So, when employed abroad (from Germany now) and having also business income due to interaction with German companies, are you still subject to German taxation? The BFH passed a judgment on December 19, 2007 (re I R 19/06; published on March 5, 2008) to give an answer to this question.

Self-employed IT Consultant as Professional Service Provider

2009-02-02T17:42:32+01:00

Splitting Income from Professional Services and Trade

2010-01-30T18:06:02+01:00

Splitting Income from Professional Services and Trade

When indirect partners of a private partnership, aka GbR, pursue a trade, can this partnership still be considered as "professional" and therefore only subject to income tax? The BGH published its judgment on February 25, 2009 (re VIII R 69/06 of October 28, 10, 2008).

Teaching Tradesman - Eligible for Professional Services

2011-05-08T13:55:24+02:00

Teaching Tradesman - Eligible for Professional Services?

An insurance broker is without any question a trade and so also subject to trade tax. It often happens that successful brokers teach colleagues the newest insurance legal details. Cannot this income by its own be eligible for nothing more than income taxation? FG Münster decided exactly on this question with it decision of December 17, 2010 (re 4 K 3554/08 G).