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Sensational-law changes at the beginning of 2010

change in the law: The object of the so-called theory of the final operational task)

No "final operational task" through transfer of activities abroad

The transfer of the operation of an independent inventor to foreign countries (here: from Belgium) will also not be accepting of a (fictional) operation task when the future profits of foreign permanent establishment (establishment) within the country can not be controlled or are exempt from taxation by a tax treaty domestically.

Income Tax Act 1990 § 4 para 1, sentence 2, § 16 para 3 sentence 1, § 18 para 3, § 49 paragraph 1 number 3 of the Income Tax Act 2002 as amended SEStEG of § 4 para 1, sentence 3 DBA Belgium Article 7, Article 12, paragraph 3, Article 13, paragraph 2, Article 14, paragraph 1

Case of 28 October 2009 IR 99/08

lower court: Cologne FG of 18 March 2008 1 K 4110/04 (EFG, 2009, 259)

Parallel to this decision, the Federal Fiscal Court (Judgement of 17.07.2008 IR 77/06, Federal Tax Gazette II 2009, 464) recently also its case law on the "final removal of" abandoned. Thereafter, the accumulated capital gains in a single asset are recognized when the asset was transferred from the domestic to a foreign permanent establishment.

BUNDESFINANZHOF

Abolished: deduction prohibition of mixed-used Expenses 12 Income Tax Act of

sharing of expenses for a mixed-led trip

first Expenses for the return journey mixed with professional (business) and private-led tours can in principle deductible business expenses or business expenses and not deductible expenses for private life in accordance with the professional and personal reasons time portions of the trip will be shared when the professionally led time shares are fixed and not of minor importance.

second The different sizes of the various contributions occasion it may require in some cases to refer to a different layout or scale completely refrain from sharing.

Income Tax Act § 4 para 4, § 9 para 1 sentence 1, § 12 No. 1, sentences 1 and 2

order of 21 September 2009 GrS 1 / 06

lower court: Cologne FG of 21 June 2001 10 K 6288/96 (EFG, 2001, 1186)

finally been resolved: The deadline for application assessment (payroll tax rebates) is 3 +4 years, a total of 7 years.

The Lohnsteuerhilfeverein "United Lohnsteuerhilfe eV from Neustadt on the Wine Route has achieved with a revision to the Bundesfinanzhof that application assessments as required assessments filed retroactively seven years can. So far, application assessments were accepted up to 2005th The new Association of Lohnsteuerhilfeverein (NVL) recommends that all taxpayers who expect a tax refund so far but not yet delivered their statements through 2003, to do so with regard to the current BFH ruling of 12.11.2009, VI R 1 / 09 .