THE LONG FAREWELL TO BANKING SECRECY - 27.05.2015 EU AND SWITZERLAND SIGN AEI AGREEMENT IN BRUSSELS
This paradigm shift, albeit one announced well in advance, finally took place in Brussels this morning. On Wednesday morning the Swiss Secretary of State for International Financial Affairs and his EU counterparts signed a bilateral agreement governing the automatic exchange of information (AEI) concerning tax. It envisages that Switzerland and the 28 EU member-states will collect account details from 2017 and exchange them mutually as of 2018. This will implement the corresponding global AEI standards established by the OECD.
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Presentation: Taxation of foreign assets, Tax Consultants´ Association of Lower Saxony
On 15th October lawyers José M. Farré and Carlos Ramallo Pallast will once again be delivering presentations on international tax law at a seminar organised by the Tax Consultants´ Association of the German state (Land) of Lower Saxony. For further information on the event: www.steuerberater-verband.de/pdf/mallorca-seminar-...
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Presentation: Hamburg Tax Consultants´ Association
Lawyers Mr José Manuel Farré and Mr Carlos Ramallo Pallast will be giving a presentation on international legal issues and property taxation at the Hamburg Tax Consultants´ Association on the 15th April. The seminar is to be offered in collaboration with Prof. Dr. Bert Kaminski, who will be talking about German legal aspects of international transactions. For further information and registration details of the event, which is recognised as vital training for consultants dealing with international tax law: http://www.steuerberaterverband-hamburg.de/index.p...
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PROPERTY TAXES ARE SET TO RISE FROM 2015 ONWARDS, MAKING IT ADVISABLE TO ACT FAST
The Spanish legislative authority has included a significant increase in taxes on real-estate profits in its planned series of comprehensive fiscal reforms from 2015 onwards. Fast action before the end of 2014 is therefore advisable, if you wish to save tax.
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NON-RESIDENTS ENTITLED TO CLAIM REFUNDS OF SPANISH INHERITANCE TAX? ECJ JUDGMENT OF 3RD September 2014 OPENS UP NEW POSSIBILITIES:
The European Court of Justice finally delivered a long-awaited judgement on 3rd September 2014. The illegality of the Spanish rules on inheritance and gift tax, which discriminate against citizens of other EU countries (defined as non-residents), who are subject only to certain tax obligations when in Spain, have now been confirmed by the highest court.
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CAPPING THE AMOUNTS OF COMPENSATION - CONFORM TO EU RULES?
In the context of claims arising from liability insurance in connection with motor vehicle accidents, it is usual in several EU countries, including Spain and Italy, that the law provides for a cap on the total compensation sum. An Italian court in Tivoli has seen fit to submit this internal legal requirement for a preliminary ruling to the ECJ for clarification (prejudicial question).
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Claims waiver not to the detriment of the German health insurance or social security institutions
The District Court of Barcelona has ruled incorrectly in a recent judgment. The decision was based on the following facts:
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