Thomas Gierath

Thomas Gierath

Reed Smith

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Potential tax consequences of Brexit from a German perspective

On 23 June, the UK is holding a referendum to decide whether it should leave or remain in the European Union. A vote to leave the EU (the so-called Brexit) would not only have repercussions from a tax perspective for the UK....more

5/18/2016 - Corporate Taxes Dividends Double Taxation EU Financial Transaction Tax Germany Holding Companies Intra-Group Transactions Member State Multinationals Private Equity Referendums UK UK Brexit VAT Withholding Tax

Potential tax consequences of Brexit from a UK perspective

This alert considers the possible impact of Brexit on some key UK tax aspects. However, this is only one side of the perspective: we will shortly be publishing a second article considering the potential impact of Brexit on...more

5/4/2016 - Capital Gains Customs EU Holding Companies Intra-Group Transactions Member State OECD Parent Corporation Referendums UK UK Brexit VAT Withholding Tax

New German VAT Rules in eCommerce as of January 2015

Although online shop providers had to implement extensive changes to consumer rights (in particular, the new rules regarding the right of withdrawal) on the basis of the implementation of the EU Consumer Rights Directive...more

12/1/2014 - Consumer Rights Directive E-Commerce Germany VAT

Steuerliche Änderungen bei Anlagen in ausländische Investmentfonds

Deutschland wie auch andere Länder der EU bereiten derzeit die erforderlichen Gesetze zur Umsetzung der sog. AIFM-EU-Richtlinie vor, welche die aufsichtsrechtliche Regulierung von sog. Alternativen Investmentfonds mit sich...more

2/15/2013 - AIFMD EU Foreign Investment Mutual Funds

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