The fact that multiple taxes are allowed in relation to the same legal procedure may be disturbing to the lay person; however, the tax specialist is able to unravel the technical aspects of this situation. The tax authorities do not inform the public about such dualities. This “non-information” by the tax authorities and the surprise effect make the occurrence an unpleasant experience for the uninformed taxpayer. For the contract parties, however, it can be useful to structure their contract not only from the viewpoint of civilian law but also in accordance with tax optimisation considerations.
The information below aims to draw the reader’s attention to such pitfalls.