· Insight

Crediting foreign taxes against trade tax: Will it finally be good what has lasted a long time?

Original: “Anrechnung ausländischer Steuern auf die Gewerbesteuer: Wird endlich gut, was lange währt?”

For the first time, the Hessian Fiscal Court has allowed the crediting of foreign withholding tax against German trade tax. The responsible authority is the tax office, not the municipality. Now the Federal Fiscal Court (BFH) must decide - the tension between double taxation law and trade tax remains exciting!

in: Handelsblatt online, Steuerboard, June 30, 2021
Authors: Dr. Marcus Niermann
  • Tax
    • Corporate Tax Law
    • International Tax Law