Germany’s Fiscal Court Rules on Tax Deductibility of Donations to Foreign Charities

• Autores: Florian Haase, Daniela Steierberg
• Localización: EC tax review, ISSN 0928-2750, Vol. 24, Nº. 5, 2015, págs. 286-288
• Idioma: inglés
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• Resumen

  • In a most recently published judgment (8 May 2015), the German Federal Fiscal Court specified the requirements under German tax law regarding the deductibility of donations to foreign charitable organizations. Whereas the national German written law rules as such are rather straight-forward and clear, these rules had to be interpreted in the light of recent ECJ rulings. In that regard, the German Federal Fiscal Court rendered a landmark decision with far-reaching consequences.