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Update on German Tax Treatment of Cancelation of Debt Income

In December 2016 the German Federal Fiscal Court decided that debt restructuring gains of non-German real estate companies with German properties are not subject to German taxation. This provides investors the possibility to...more

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

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

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

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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