German Tax definition

German Tax means any tax pursuant to Section 3 (1) through to (3) German Fiscal Code (Abgabenordnung) levied by or on behalf of Germany or any of its subdivisions or taxing authorities.
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German Tax means the German Investment Tax Act and German Investment Tax Reform Act; "Green Power Generation": means the amount of energy a company generates from wind, solar, biomass, geothermal,wave/tidal or hydroelectric sources;
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German Tax. : means the German Investment Tax Act and German Investment Tax Reform Act;
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Examples of German Tax in a sentence

  • Retention obligations exist in particular under the German Commercial Code (HGB) and the German Tax Code (AO).

  • We are subject to various statutory retention and documentation obligations, e.g. pursuant to the German Tax Code (AO) and the German Commercial Code (HGB).

  • The Sub-Fund will be managed in such a way to ensure that it qualifies as an "Equity Fund", as such term is defined in the German Investment Tax Act 2018 (as amended), please see sections headed Classification as an Equity Fund or as a Mixed Fund for German Tax Purposes and Additional Information for German Tax Purposes within the Prospectus for further details.

  • Above and beyond this, we are subject to various retention and documentation obligations that emanate inter alia from the German Commercial Code (HGB) and the German Tax Code (AO).

  • Retention obligations exist under the German Commercial Code (HGB) and the German Tax Code (AO).

  • As required, all necessary documents are enclosed.The information is as follows:PLEASE E-MAIL GermanyESP@GLOBETAX.COM AN EXCEL SPREADSHEET OF BREAKDOWN ABOVE IF IT CONTAINS MORE THAN 7 BENEFICIAL OWNER.***Note: This must be one of seven possible choices as defined by the German Tax Authorities.

  • Should a Borrower, which claims interest deductions in Germany for German Tax purposes with regard to interest payments under this Agreement require the assistance by the Finance Parties on the basis of sec.

  • TaxCrypto-assets and related activities are currently taxed under the German Tax Acts.

  • Where necessary, we process and store your personal data for the duration of our business relationship, which may also include the initiation and execution of a contract, and fulfilment of the purposes of the contract.Additionally, we are subject to various obligations relating to conservation and documentation, for instance under the German Commercial Code (Handelsgesetzbuch, HGB)1 and the German Tax Code (Abgabenordnung, AO)2.

  • However, unlike other assets which are treated as “property” under the German Tax Acts, crypto-assets are treated as “other assets”, meaning that tax liability attaches through the “private sale” or disposal of a crypto-asset.

Related to German Tax

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Income Tax means any federal, state, local or foreign Tax (a) based upon, measured by or calculated with respect to net income, profits or receipts (including, without limitation, capital gains Taxes and minimum Taxes) or (b) based upon, measured by or calculated with respect to multiple bases (including, without limitation, corporate franchise taxes) if one or more of the bases on which such Tax may be based, measured by or calculated with respect to, is described in clause (a), in each case together with any interest, penalties, or additions to such Tax.

  • Relevant Tax means any present or future taxes, duties, assessments or governmental charges of whatever nature, imposed or levied by or on behalf of any Relevant Jurisdiction or any authority therein or thereof having the power to tax.

  • Foreign taxes means value-added taxes and custom duties assessed by a foreign government on a commodity. It does not include foreign sales taxes.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • FATCA Withholding Tax means any withholding or deduction required pursuant to FATCA.

  • input tax , in relation to a vendor, means—

  • Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Withholding Tax Act.

  • Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • UK Tax Deduction means a deduction or withholding for, or on account of, Tax imposed by the United Kingdom from a payment under a Loan Document, other than a FATCA Deduction.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Swiss Withholding Tax means any withholding tax in accordance with the Swiss Federal Statute on Anticipatory Tax of 13 October 1965 (Bundesgesetz uber die Verrechnungssteuer) and any successor provision, as appropriate.

  • Local taxes means all taxes levied other than taxes levied for school operating purposes.

  • Withholding Tax means any tax, deduction, levy or similar payment obligation that is required to be deducted or withheld from a payment under Applicable Law.

  • Canadian Taxpayer means a Participant that is resident of Canada for purposes of the Tax Act;

  • Tax Law means the law of any governmental entity or political subdivision thereof relating to any Tax.

  • Transaction Tax Deductions means any Tax deductions, whether accruing before, on or after the Closing Date, relating to (a) any pay down or satisfaction of Indebtedness in connection with the Merger, (b) the payment or incurrence of any Transaction Expenses, and (c) any other deductible payments attributable to the Merger and economically borne by Sellers. For this purpose, any success-based fees shall be treated as deductible in accordance with the seventy percent safe-harbor election in Rev. Proc. 2011-29.

  • Non-Income Tax means any Tax other than an Income Tax.

  • Relevant Taxing Jurisdiction shall have the meaning specified in Section 4.07(a).

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • Tax means any present or future tax, levy, impost, duty, charge, assessment or fee of any nature (including interest, penalties and additions thereto) that is imposed by any government or other taxing authority in respect of any payment under this Agreement other than a stamp, registration, documentation or similar tax.

  • non-taxable territory means the territory which is outside the taxable territory;

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • State Income Tax means any Tax imposed by any State of the United States (or by any political subdivision of any such State) or the District of Columbia, or any city or municipality located therein, which is imposed on or measured by net income, including state and local franchise or similar Taxes measured by net income, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Canadian Taxes has the meaning specified in Section 10.05.