The highest German tax court confirmed again its position on the tax treatment of carried interest in a recent decision (docket number VIII R 3/21, decision dated 16 April 2024) published on 18 July 2024. For German income...more
Der BFH hat sich in einem (noch) nicht im Bundesteuerblatt veröffentlichten Urteil vom 11. Januar 2024 erneut mit der Frage der erweiterten gewerbesteuerlichen Kürzung i.S.d. § 9 Nr. 1 S. 2 GewStG befasst. Im Fokus stand die...more
Zum 1. Januar 2024 wird das Gesetz zur Modernisierung des Personengesellschaftsrechts (MoPeG) die rechtliche Behandlung von Personengesellschaften grundlegend reformieren. Als Reaktion auf potentielle Folgen bei der...more
As of January 1, 2024, German Act to Modernize the Law on Partnerships (MoPeG) will fundamentally reform the legal treatment of partnerships . In response to potential consequences to German real estate transfer tax, the...more
Das Jahressteuergesetz 2022 (JStG 2022) brachte verschärfte Rechtsfolgen bei Missachtung der vorgegebenen Anzeigepflichten bei Grundstücksveräußerungen mittels Übertragung von Anteilen an einer Kapitalgesellschaft („Share...more
With the recently published draft of a "Future Financing Act", the federal government has reacted to the criticism on the tax treatment of equity instruments granted to employees. From the perspective of young companies, the...more
Das Bundesministerium der Finanzen hat am 05. Oktober 2022 ein Schreiben erlassen, nach dem die Finanzämter die ihnen gesetzlich zur Verfügung stehenden Handlungsspielräume im Interesse der erheblich von den gestiegenen...more
Most company groups rely on shareholder and / or intragroup loans in order to manage the liquidity requirements within the group and easily transfer cash from one entity to another as and when needed. While discussions about...more
The German Federal Ministry of Finance has published a draft law for the implementation of the EU Anti-Tax Avoidance Directive (ATAD Implementation Act) on 10 December 2019. This draft includes inter alia a new section 1a...more
The Federal Ministry of Finance has issued today to the tax authorities of the German federal states a letter in which it deals with possible actions in order to tackle undue hardships which have already been and will be...more
In a recently published decision, the German Federal Tax Court (Bundesfinanzhof, BFH) clarified for the first time that a remuneration for the complete transfer of rights in the context of a “total buy out” against a one-off...more
6/14/2019
/ Buy-Out Agreements ,
Copyright ,
EU ,
Future Tax Treatment ,
Germany ,
Ownership of Works ,
Remuneration ,
Tax Court ,
Tax Liability ,
Transfer of Rights ,
Withholding Tax
Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors....more
A new legislative approach of the German tax authorities, which had been leaked in December 2016, was passed on Thursday, 27 April 2017, as one of the very last laws of the current Bundestag prior to the elections in...more
A new legislative approach of the German tax authorities leaked last December 19 will have a significant impact on the tax deductibility of royalties owed to related persons being subject to a preferential back end tax regime...more