- a security that is not subject to taxation
- Donations to philanthropic programs are tax-exempt.
- The three LTS are exempt from corporation tax, property tax and tax on business capital.
- the entire tax-exempt reserve fund of 84 undertakings,
- Germany reiterated its view that the trade tax measure does not exempt companies from trade tax.
- The tax exempt status described above has been extended under certain conditions to so-called exempt financial holding companies — a subcategory of exempt 1929 holding companies.
- In regard to the property tax and leasehold excise tax exemptions, as stated above, qualifying real and personal property is exempt from property tax and leasehold excise tax.
- This means that netting tax-exempt reserves with old losses implied a 10 % tax on the amount involved.
- Such premises will consequently be exempt from the additional rate, the business property occupation tax.
- Only profits in the housing promotion sector are exempt from tax.
- Furthermore, the profit from Wfa's activities remained exempt from corporation tax (Körperschaftssteuer) after the transfer.
- The same applies to the integration of a private tax-exempt entity into a private bank.
- The leasehold excise tax is a tax imposed in lieu of property tax when exempt property, such as public port property, is used by a non-exempt entity, such as a for profit business.
- BdB pointed out that Wfa remained exempt from property tax, tax on business capital and corporation tax even after the transfer.
- On account of its non-profit character, it was exempt from corporation tax (Körperschaftssteuer), property tax (Vermögenssteuer) and tax on business capital (Gewerbekapitalsteuer).
- Exempt billionaire holding companies may opt for a tax regime whereby the subscription tax is replaced by a so-called income tax.