Translation of "Steuerpflichtig werden" in English

The first concerns the moment at which the investor becomes liable for tax.

Surcharges marked as taxable are taxed according to the Total Tax Rate.

Pensions are fully liable to taxation and taxed as other earnings (e.g. wages).

Any subsequent increases in the value of the undertaking, whether due to price changes or revalorisation, will be taxable, thereby matching the tax relief received by BE when the extra expense is recorded in the profit and loss accounts.

Any new definition would only make for legal uncertainty, as the parties involved would then be left wondering whether the postal services provided in accordance with the 1997 directive were the same as those that have now had tax imposed on them.

Thus, shipping companies established in the EEA with limited tax liability in Iceland will normally be subject only to taxation in the EEA State of establishment.

For the purposes of points 3.1, 3.2 and 3.3 an item of income should be considered to be subject to tax where it is treated as taxable by the jurisdiction concerned and is not exempt from tax, nor benefits from a full tax credit or zero-rate taxation.

The Court of Justice (see ) has recently confirmed that the relevant provisions on public bodies in the Directive have "direct effect"; i.e. taxable persons in competition with public bodies which are not being treated as taxable persons are entitled to rely on those provisions before the national tax authorities

The Court of Justice (see ) has recently confirmed that taxable persons in competition with public bodies which are not being treated as taxable persons are entitled to rely on the relevant provision in the Directive before the national tax authorities.

Where the entity distributes profits to the taxpayer out of income previously included in the tax base of the taxpayer pursuant to Article 59 and the taxpayer is liable to tax on these distributed profits, the amounts of income previously included in the tax base pursuant to Article 59 shall be deducted from that tax base when calculating the taxpayer's liability to tax on the distributed profits.

Models of capital taxation make a number of basic assumptions: capital - and consequently the tax base - is mobile internationally; rates of return on capital are broadly determined within the international economy as a whole, on which the fiscal policies of any one country can have only very limited influence; tax can be levied on the income from capital at source (i.e. where the income is generated) and/or in the country of residence (i.e. where the investor is normally taxable); each individual country will try to optimise its position in terms of both tax revenues and the volume of domestic investment.

In the case of Payroll giving, because donations are deducted before Pay As You Earn tax is calculated, the employees receive all the tax relief at their top rate and there is no risk for the donor having to account for tax to the Inland Revenue in respect of the donation.

However since 2009 these distributions are taxable due to the new legal status, as capital gains from securities are subject to tax if they are bought after 31 December 2008.

Assumption of mandates as a representative (fiscal representative) vis-à-vis the Swiss tax authorities for corporations and individuals living/headquartered abroad that are (will be) liable to Swiss taxes

For tax purposes, we differentiate between sponsoring that is related to asset management (tax-free) and commercial sponsoring (subject to taxation).

Customers with a tax domicile solely in Switzerland will not be reported within the scope of the AEOI.

Because he’d predeceased her daughter, the money had to go to the estate pushing its value above the £325,000 level and liable for taxation.

UK tax can be a complex area to navigate and there are many rules on whether you are deemed ‘resident’ or not.

There is introduced as taxable such income that is obtained from gambling in Romania, for all the gains received by a participant from an organiser or payer of gambling income.

In the case of companies, in certain cases information can also be reported on controlling persons who are fully liable to taxation in one or more of Switzerland's partner states.

Whether concerning a donation or a succession, the spouse and descendants are exempt from tax in all cantons, with the exception of descendants in the cantons of Appenzell (AI), Neuchâtel and Vaud, if the transferred capital (donation or inheritance) exceeds a certain sum.

You can request to have unlimited tax liability in Germany, even if you do not live in Germany but pay taxes on a minimum of 90% of your income in Germany or if your income earned abroad does not exceed the basic tax-free allowance.

However, when renting out a holiday home, you must be aware that income resulting from this rental might be subject to taxation.

In addition, established and non-established taxable persons must be treated equally.

Contributions to this additional insurance are fully tax deductible.

The report should also evaluate compliance costs for taxable persons.

A fixed asset may be depreciated by no more than one taxpayer at the same time.

Complexity thresholds should be operated consistently for all taxpayers.

The amounts paid in are deductible when cal­culating ordinary taxable income.

Losses may be deducted from the taxable income for the five immediately succeeding income years.

These amounts are then not reckoned as part of ordinary taxable income.

Taxable income is calculated in similar ways under the different tax regimes.

The annual application of income tax cannot be submitted by a taxpayer for:

A basic dividend of EUR 0.02 per share will be paid out in cash to meet possible tax obligations.

The taxpayer can provide this either in cash or with a bank guarantee.

Unclear regulations should be interpreted in favour of the taxpayer.

You will be notified of the VAT percentage you will be charged before a taxable purchase is made.

To post net amounts of taxable business transactions, G/L accounts are required.

More Unclear regulations should be interpreted in favour of the taxpayer.

Donations can be deducted from your taxable income.

The contributions up to 1500 Euro can be deducted from the IRPEF (Personal Income Tax) taxable income.

As an incentive, COREVA contributions are tax deductible.

Within certain limits, insurance payments can be deducted from income for the purposes of tax declarations.

Tax cases are classified as described above (see the Methodology section).

Procedure 10: Taxable persons are informed by official communications of the means of redress at their disposal.