News & Analysis as of

Royalties Germany

Eversheds Sutherland (US) LLP

Ministry of Finance report suggests potential relief on German withholding tax on extraterritorial royalty payments 

A new report (the Report) published by the German Federal Ministry of Finance (the MOF) suggests that there may be some forthcoming relief for taxpayers impacted by a nearly century-old tax provision which requires...more

Skadden, Arps, Slate, Meagher & Flom LLP

Navigating the Once-Obscure German Nonresident Withholding Tax

In this episode of Skadden’s “GILTI Conscience” podcast, partners Nate Carden and David Farhat discuss the German nonresident withholding tax with partner Johannes Frey, in the Frankfurt office, and Ryan Lange and Kerim Keser...more

Eversheds Sutherland (US) LLP

German withholding tax on royalty payments between non-German parties - German tax authorities confirm position on withholding...

On February 11, 2021, the German Federal Ministry of Finance (GFMF) published a decree (the Decree), confirming their position that German withholding tax (at a rate of 15.825%) is due and payable on gross royalties that are...more

Hogan Lovells

Standard Essential Patent Update – December 2018

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Hogan Lovells’ Standard Essential Patent (SEP) Update reports on recent news and case decisions from jurisdictions including China, Germany, Japan, the United Kingdom, and the United States. ...more

Hogan Lovells

German tax treatment of royalties regarding software license and database licenses – Draft guidance of German Federal Ministry of...

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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

Hogan Lovells

BEPS Update – Germany on the way to limit the tax deductibility of royalties

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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

Dorsey & Whitney LLP

German Copyright Law Sets Limitations on Exclusive Licenses

Dorsey & Whitney LLP on

The German parliament adopted a series of amendments to copyright law designed to protect authors of copyright works (“authors”) against the perceived superior bargaining power of the copyright industry. The new rules...more

Hogan Lovells

BEPS – Germany on the way to limit the tax deductibility of royalties

Hogan Lovells on

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

McDermott Will & Emery

Washington ALJ Upholds B&O Assessment on German Company’s Royalty Income

McDermott Will & Emery on

On May 31, 2016, the Washington Department of Revenue (DOR) Appeals Division released a Determination (No. 15-0251, 35 WTD 230) denying a German pharmaceutical company’s business and occupation tax (B&O) protest. The...more

Kelley Drye & Warren LLP

Ninth Circuit Affirms Judge Robart’s RAND Decision (Microsoft V. Motorola)

Yesterday, the Ninth Circuit court of appeals issued a decision affirming Judge Robart’s RAND decision in the much watched Microsoft v. Motorola case, basically ruling that the determination of a reasonable and...more

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