Peter Scheller
Berater für Wirtschaftsprüfer, Rechtsanwälte, Steuer- und Unternehmensberater

„Wenn es knifflig wird.“


Kategorie Staaten / Countries

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German tax residence

Residence is one of the most common criteria for the taxation on income. Most states tax the worldwide income of a person who is a resident within their territory. Unfortunately every state is free to define the term residence differently. …

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UK Inheritance Tax: Increased nil-rate band

The British government published Finance (No. 2) Bill 2015-16 on 24 March 2016. The Bill implements changes announced at the Budget for 2016-2017 and implements specifically  changes anounced at Summer Budget 2015. One of the changes is the increased nil-rate …

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Tax relief for childcare in the UK

On June 5th, 2014, the government has introduced the Childcare Payments Bill, which aims to help working families by giving basic rate tax relief on childcare of up to £ 2,000 per year for each child. The relief would be available from the …