For some time now legislative bodies have been discussing the implementation of rules according to which the acquisition of “economic” (wirtschaftliche) participating interests of more than 95 % on a consolidated basis in a...more
6/12/2013 - Blocker Corporations New Legislation REIT Transfer Taxes
Reform of taxation of free floating dividends for corporate income tax purposes The German Parliament (Bundestag) and the German Federal Council (Bundesrat) reached an agreement regarding the taxation of free floating...more
4/2/2013 - Capital Gains Corporate Income Tax Act Corporate Taxes Dividends EU Income Taxes Tax Exemptions Tax Reform
This alert is intended to give an overview of the current real estate transfer tax rates and planned increases thereof in the various federal states of Germany. The information has been assembled with great care. However, no...more
2/6/2013 - EU Realty Transfer Taxes Transfer Taxes
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