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Germany Passes COVID-19 Tax Relief Measures

Several state ministries of finance have issued decrees ruling reliefs to ease the economic burden taxpayers are facing due to COVID-19. The German government and administration have resolved to pass several measures...more

Legal Update – COVID-19: Steuerliche Entlastungsmaßnahmen zur Unterstützung betroffener Unternehmen in Deutschland

In den letzten Tagen (wenn nicht sogar Wochen), hat sich COVID-19 großflächig in Deutschland ausgebreitet und viele Unternehmen dazu gezwungen, ihr operatives Geschäft zu reduzieren oder sogar vollständig einzustellen. Der...more

Market Participants Welcome Clarity on German Real Estate Transfer Tax Reform

Federal Ministry of Finance publishes draft tax bill outlining new measures effective 1 January 2020. The Federal Ministry of Finance has released its first draft tax bill on the contemplated real estate transfer tax...more

Tax Exemption Offers Relief in the German Restructuring Market

German legislator introduces tax exemption for income resulting from debt waivers in restructuring scenarios with retroactive effect. On 23 November 2018, the German legislator approved legislation regarding tax exemption...more

Potential Additional German Capital Gains Tax for Real Estate Investors

Real estate investors with their corporate seat and management outside of Germany may be subject to German taxation on capital gains from share deals. Non-resident individuals (investing directly or through partnerships or...more

Real Estate Transfer Tax: Putting an End to Share Deals?

The Conference of the German Ministers of Finance has announced measures against so-called share deal structures following the conclusion of the respective technical federal-state working group. Background - So-called...more

Update: Upheaval in the German Restructuring Market: Need-to-Know Facts, Alternative Tools and New Draft Law

To date, a debt waiver has been frequently used as a tool to successfully restructure German-based companies in financial difficulties. A decision of the German Federal Fiscal Court (Bundesfinanzhof) published on...more

Upheaval in the German Restructuring Market – Need-to-know Facts and Alternative Tools

To date, a debt waiver has been frequently used as a tool to successfully restructure German based companies in financial difficulties. A decision of the German Federal Fiscal Court (Bundesfinanzhof) published on...more

European Commission Proposes an Anti-Tax Avoidance Directive

The proposed Council Directive marks another, significant, though likely problematic, step towards tackling tax avoidance across Member States. Background - The European Commission (the Commission) has been moving...more

Grunderwerbsteuer: Das Ende von 94/6-Strukturen bei Personengesellschaften?

Bundesfinanzhof verschärft den Rahmen für steueroptimierte Akquisitionsstrukturen durch mittelbare Zurechnung nach wirtschaftlichen Maßstäben . Thema der aktuellen Entscheidung – In einer am 10. September 2014...more

9/17/2014

German Real Estate Transfer Tax: The end of so-called 94/6 Partnership Structures?

German Federal Fiscal Court severely tightens framework for acquisition structures by using beneficial ownership as the standard for the attribution of indirect participations. Key Subject of the Decision - With a...more

9/16/2014
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