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Wealth accumulation and retirement provision
Despite the expiration of the Solidarity Pact II, the Baden-Württemberg Fiscal Court considers the continued application of the solidarity tax to be constitutional.
Due to the upcoming significant pension increase, many pensioners will again have to file a tax return for the first time.
Unlike gold certificates, ETF gold funds cannot be sold tax-free after a speculation period of one year.
In its coalition agreement, the traffic light coalition has laid down many planned changes in tax and social welfare law.
The Federal Fiscal Court is convinced that the previous calculation method for checking double taxation of old-age pensions is fully justified.
If investment income from securities accounts at different banks is to be offset against each other, a loss certificate must be applied for by December 15.
Annuity payments from an insurance contract concluded before 2005 with a lump-sum option are not subject to income share taxation.
The final default of a private loan claim is to be assumed if the insolvency administrator has notified the insolvency court of the insufficiency of assets.
Even if the fraudulent provider of a pyramid scheme has not paid the flat rate withholding tax to the tax office, investors can still rely on the flat rate effect of the deduction.
The German Federal Fiscal Court has highlighted a new stumbling block in the rescheduling of a loan secured by a life insurance policy, which may lead to a tax liability on the interest income from the insurance policy.