Telekommunikationsdienstleistungen

Präzisierung des BMF-Schreibens zur Nutzungsdauer von Computerhardware und Software zur Dateneingabe und -verarbeitung

Das BMF hat mit Schreiben vom 22.02.2022 (IV C 3 -S 2190/21/10002 :025) seine Ausführungen zur Nutzungsdauer von Computerhardware und Software zur Dateneingabe und -verarbeitung vom 26.02.2021 (BStBl. I S. 298) ergänzt. Die ursprüngliche Anpassung der Nutzungsdauer ist noch auf den Koalitionsvertrag zwischen CDU/CSU und SPD zurückzuführen, nach dem die Abschreibungstabellen für digitale Innovationsgüter überarbeitet werden […]
,
GWB-Novelle Facebook Geoblocking, Geoblocking-Verordnung, Digitalsteuer, Krypto, Kryptowährung,

Online advertising fees not subject to German withholding tax

Online advertising is booming thanks to global digitization. In a number of recent German tax audits, tax inspectors have treated payments as withholding tax-inducing royalties if made by German companies to nonresidents offering online advertising services. According to these auditors, cross-border payments are made for the use of undisclosed know-how. Consequently, the auditors applied the withholding […]
,
GWB-Novelle Facebook Geoblocking, Geoblocking-Verordnung, Digitalsteuer, Krypto, Kryptowährung,

Follow up: Tax Authorities’ About-turn: No Withholding Tax Obligation on Fees for Online Advertising

The Bavarian finance minister, Albert Füracker, from the state’s Ministry of Finance and Home Affairs stated: „At Bavaria’s instigation, it has been possible to reach clarification on a national federal level. It is now finally clear that domestic companies do not have to withhold tax on online advertising.“ One of the justifications for this is […]
GWB-Novelle Facebook Geoblocking, Geoblocking-Verordnung, Digitalsteuer, Krypto, Kryptowährung,

Some German Tax Auditors Apply Withholding Tax on Fees for Online Advertising

Alarming audit trend in Germany German tax auditors have recently started to treat payments made by German companies to nonresidents offering online advertising services as royalties. In the auditors’ view, cross-border payments are made for the use of undisclosed know-how in the form of advertising algorithms. Although the auditors justify this practice by the application […]
,