17 Entscheidungen gefunden

International Tax Law

Unerreichbarkeit eines Auslandszeugen – I B 52/22

Court: Federal Fiscal Court

File number: I B 52/22

Decision of: 05.06.2024

Published on: 12.09.2024

Senate: First Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

International Tax Law

Besteuerungsrecht nach DBA-Schweiz 1971/2010 in der Freistellungsphase eines Arbeitsverhältnisses – VI R 23/22

Court: Federal Fiscal Court

File number: VI R 23/22

Decision of: 01.08.2024

Published on: 10.10.2024

Senate: Sixth Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

International Tax Law

Besteuerung von Abfindungen nach dem DBA-Frankreich 1959/2001 – Grenzgängerregelung – VI R 52/20

Court: Federal Fiscal Court

File number: VI R 52/20

Decision of: 01.08.2024

Published on: 24.10.2024

Senate: Sixth Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

International Tax Law

Inländisches Besteuerungsrecht für einen in der Schweiz ansässigen Piloten von Flugzeugen im internationalen Luftverkehr, die von einem deutschen Luftfahrtunternehmen betrieben werden – VI R 32/21

Court: Federal Fiscal Court

File number: VI R 32/21

Decision of: 01.08.2024

Published on: 21.11.2024

Senate: Sixth Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

International Tax Law

(DBA-Schweiz 1971/2010: Abkommensrechtliche Aufteilung der Einkünfte eines im internationalen Luftverkehr eingesetzten Piloten) – VI R 28/22

Court: Federal Fiscal Court

File number: VI R 28/22

Decision of: 24.10.2024

Published on: 13.02.2025

Senate: Sixth Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

International Tax Law

Besteuerung von Abfindungen und Aktienoptionsprogrammen nach dem DBA-Frankreich 1959/2001 – VI R 33/21

Court: Federal Fiscal Court

File number: VI R 33/21

Decision of: 20.11.2024

Published on: 27.03.2025

Senate: Sixth Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

International Tax Law

Besteuerung von Abfindungen nach dem DBA-Luxemburg 2012 – VI R 24/22

Court: Federal Fiscal Court

File number: VI R 24/22

Decision of: 20.03.2025

Published on: 15.05.2025

Senate: Sixth Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

International Tax Law

Unterkunftskosten bei einer doppelten Haushaltsführung eines Beamten im Ausland – VI R 21/23

Court: Federal Fiscal Court

File number: VI R 21/23

Decision of: 17.06.2025

Published on: 25.09.2025

Senate: Sixth Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

International Tax Law

Zur Grenzgängereigenschaft gemäß Art. 15a DBA-Schweiz 1971/2010 – VI B 3/25

Court: Federal Fiscal Court

File number: VI B 3/25

Decision of: 19.09.2025

Published on: 09.10.2025

Senate: Sixth Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

International Tax Law

Besteuerung deutscher Rentner in Portugal – Status des “residente não habitual” im DBA-Portugal – X R 1/24

Court: Federal Fiscal Court

File number: X R 1/24

Decision of: 03.09.2025

Published on: 13.11.2025

Senate: 10th Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.