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Nexus Germany

Morrison & Foerster LLP

Neuregelung der Registerfälle durch das Jahressteuergesetz 2022 – Fortführung der Besteuerung bei Transaktionen mit Steueroasen...

Morrison & Foerster LLP on

Today, two weeks after the German Federal Parliament (“Bundestag”), the German Federal Council (“Bundesrat”) also passed the 2022 Tax Amendment Act (Jahressteuergesetz 2022)....more

BCLP

Updated German tax alert: German Federal Ministry of Finance requires disclosure in cases of licensing of IP registered in Germany

BCLP on

Summary - ..According to the German Federal Ministry of Finance (BMF) the licensing of rights registered in a German register is subject to limited tax liability, even if no further German nexus exists. ..Depending...more

Morrison & Foerster LLP

European M+A News, Spring 2017

Germany's New Merger Control Regime - New Filing Requirements to Come - ..Introduction of an Upgraded Transaction Value Test ..New Local Nexus Test Requires Further Advance Analysis Germany is about to enact a revised...more

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