We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Beschränkte Steuerpflicht und Verpflichtung zum Steuerabzug bei zeitlich unbegrenzter Überlassung von Know-how.
- Abstract
The article deals with limited tax liability and tax deduction for the unlimited transfer of know-how. It is stated that this transfer can lead to income subject to limited tax liability. The legality of a liability notice for tax deduction does not depend on the exemption of income under the treaty or the impracticability of the refund procedure. The case concerns a plaintiff who was subject to a tax deduction obligation under § 50a EStG and is liable. The tax court has ruled that a technology transfer agreement includes an unlimited transfer of know-how, but there is no evidence that the other party intended to permanently dispose of their know-how. The court has also determined that the disputed income has sufficient domestic relevance, as the know-how was intended to be used in a domestic branch. The statute of limitations for the plaintiff's tax liability had not yet expired at the time of the liability notice. The tax office has pointed out that enforcing the tax claim against the foreign taxpayer is difficult and therefore the plaintiff is held liable as a domestic debtor. The imposition of liability is not an error of discretion, as the plaintiff did not commit an excusable legal error. The tax office also did not consider whether the income is to be exempted under the agreement between Germany and Hungary. Treaty provisions are not taken into account in the tax deduction procedure. The insolvency of P does not lead to an exception. The final decision remains reserved for a separate fairness procedure.
- Subjects
HUNGARY; GERMANY; TAX administration &; procedure; WAGES; INCOME tax; TAX deductions; LIMITED liability; STOCK transfer; LIMITATION of actions; TAXATION; PUBLIC finance; TAX courts
- Publication
FinanzRundschau, 2022, Vol 104, Issue 16, p769
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041608