Was muss gemacht werden, wenn eine SEPA-Lastschrift auf Ihrem Konto fehlerhaft ist?

Wenn Sie eine fehlerhafte Abbuchung von Ihrem Tide Geschäftskonto feststellen, gehen Sie wie folgt vor:

NFE is a term that’s commonly used in the context of tax compliance – usually in relation to the Foreign Account Tax Compliance Act (FATCA), and the Common Reporting Standard (CRS).

• Wenden Sie sich direkt an den Zahlungsempfänger, um sich zu vergewissern, dass die Abbuchung korrekt vorgenommen wurde, und um etwaige Unstimmigkeiten zu klären.

An Active NFE earns a significant portion of its income from manufacturing, sales, providing services, or anything else that can be considered ‘active business operations’.

Active NFEs get more than 50% of their gross income from active trade or business, or have more than 50% of their assets in operational business activities that generate income. 

What is a Passive NFE?

A Passive NFE gets more than 50% of its earnings as passive income – from interest, rents, dividends, and royalties.

There are different reporting requirements under FATCA and CRS, depending on whether a company is an Active or a Passive NFE. Understanding the difference between the two company types is crucial for international tax compliance.