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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Examples of German Tax in a sentence

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

  • Additional information for German Tax Resident Investors Equity Funds At least 50% of the value of the following Sub-Funds is invested permanently in Equity Participations within the meaning of Sec.

  • German Tax Reporting The Company will qualify as an “equity fund” (“Aktienfonds”) for the purposes of the German Investment Tax Act 2018 in that at least 51% of the Company’s Net Asset Value will at all times be directly invested in equity securities which are admitted to official trading on a stock exchange or listed on an organised market.

  • 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).

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

  • GermanyA requirement in the form of a ‘statement of beneficial ownership’ was introduced in 2000, which provides the German Tax Authority with the percentage of shareholders or unit holders that are resident in the country where the fund is resident.

  • 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).

  • If the investor’s non-resident status is not brought to the attention of the custodian institution maintaining the securities account, or if proof of such status is not supplied in time, the foreign investor will have to apply for a refund of the withholding tax pursuant to section 37 sub-section 2 of the German Tax Code (AO).

  • Secure payment processing constitutes our justified interest.The personal data we collect for the order are stored up until expiry of the statutory warranty obligation (2 years, Section 438(1), No. 3, BGB (German Civil Code)) and thereafter automatically deleted unless we undertake to store data for a longer period in accordance with Article 6(1), Sentence 1, Point c, GDPR, as a result of tax storage and documentation obligations (in particular Section 147 AO (German Tax Code)).

  • 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.

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—

  • 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.

  • 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. Annex 1 – Data Processing

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

  • Transaction Tax Deductions means any Tax deductions relating to (i) any pay down or satisfaction of Company Indebtedness or other Indebtedness, (ii) the payment or incurrence of any Transaction Expenses or Transaction Bonus Payments and (iii) any other deductible payments attributable to the Contemplated Transactions economically borne by the Seller. For this purpose, any success-based fees shall be treated as deductible in accordance with 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 or “Taxes” means any federal, state, local or foreign income, gross receipts, property, sales, use, license, excise, franchise, employment, payroll, withholding, alternative or add on minimum, ad valorem, transfer or excise tax, or any other tax, custom, duty, governmental fee or other like assessment or charge of any kind whatsoever, together with any interest or penalty, imposed by any Governmental Entity.

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

  • Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.

  • 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 1005.

  • FATCA Withholding means any withholding or deduction required pursuant to an agreement described in section 1471(b) of the Code, or otherwise imposed pursuant to sections 1471 through 1474 of the Code, any regulations or agreements thereunder, any official interpretations thereof, or any law implementing an intergovernmental approach thereto.

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.