The Resource Gesetzesänderungen in Deutschland aufgrund des Jahressteuergesetzes 2009 = Changes in German tax law with the Annual Tax Act 2009

Gesetzesänderungen in Deutschland aufgrund des Jahressteuergesetzes 2009 = Changes in German tax law with the Annual Tax Act 2009

Label
Gesetzesänderungen in Deutschland aufgrund des Jahressteuergesetzes 2009 = Changes in German tax law with the Annual Tax Act 2009
Title
Gesetzesänderungen in Deutschland aufgrund des Jahressteuergesetzes 2009 = Changes in German tax law with the Annual Tax Act 2009
Creator
Subject
Language
eng
Summary
Overview of the amendments to tax provisions, covered by the Annual Tax Act 2009. One of the main aims is the implementation of EU law and ECJ decisions. To achieve this, the provisions on the taxation of non-resident taxpayers have been significantly amended. The withholding tax regime will be modified. However, the bill also includes amendments designed to avoid tax deficits. Numerous changes to the draft bill were made before it was passed. The highly debated changes regarding the restrictions of input VAT for cars used for business and private purposes have been deleted. Furthermore, there are no changes of the participation privilege (95% tax exemption of dividends and capital gains). The participation privilege is still applicable, irrespective of the extent of participation
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
http://library.link/vocab/creatorName
Suhrbier-Hahn, U
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU law
  • non-resident
  • withholding tax
  • VAT
  • participation exemption
Label
Gesetzesänderungen in Deutschland aufgrund des Jahressteuergesetzes 2009 = Changes in German tax law with the Annual Tax Act 2009
Instantiates
Publication
Label
Gesetzesänderungen in Deutschland aufgrund des Jahressteuergesetzes 2009 = Changes in German tax law with the Annual Tax Act 2009
Publication

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