The Resource Germany's Annual Tax Bill 2009

Germany's Annual Tax Bill 2009

Germany's Annual Tax Bill 2009
Germany's Annual Tax Bill 2009
The German Annual Tax Bill 2009, enacted late in 2008, changed considerably compared to the original draft bill due to a number of ECJ judgements and Supreme Tax Court rulings. This article explores the more important items of the Bill, including accounting records, partnerships, reconstructions, limited partnership losses, brake on double tax treaty requalification of partnership income, losses and exempt income of natural persons from activities in other EU/EEA member states, trade tax privilege for banks, life and health insurance companies as Organschaft subsidiaries, health promotion, income tax deducted from employee salaries, artists and sporting income, income from property, pensions, the assessment of non-residents, withholding taxes on payments to non-residents, exit tax, flat rate tax on investment income, other changes for residents, charities, and VAT
Citation source
In: Tax planning international : European tax service. - London. - Vol. 11 (2009),
  • Endres, D
  • Miles, A
Geographic coverage
  • European Union
  • Europe
Language note
  • accounting
  • employment income
  • non-resident
  • flat-rate taxation
  • charities
  • VAT
Germany's Annual Tax Bill 2009

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