News & Analysis as of

Exemptions Germany

McDermott Will & Emery

Update on Tax, Investment Funds and Real Estate Law - The VAT Exemption for Alternative Investment Funds Is Coming Soon

McDermott Will & Emery on

Management services for alternative investment funds (AIFs) will be free from value-added tax (VAT) starting in 2024. This is good news for Germany as a fund location because there will finally be alignment with the more...more

McDermott Will & Emery

Die Vergütung eines freigestellten Betriebsratsmitglieds

McDermott Will & Emery on

Einvernehmlicher Änderungsvertrag beeinflusst den Kreis der vergleichbaren Arbeitnehmer - Das BAG hat mit Urteil vom 23. November 2022 (Az. 7 AZR 122/22) den Anspruch eines freigestellten Betriebsratsmitglieds auf...more

McDermott Will & Emery

Current Resolutions on Covid Measures – New entry and quarantine regulations/Extension of Child Sickness Benefits

McDermott Will & Emery on

1. IN GENERAL: QUARANTINE OBLIGATION - As of this week, stricter quarantine regulations apply to people entering and returning to the Federal Republic of Germany. Employees who enter Germany from a high-risk area must...more

White & Case LLP

GDPR Guide to National Implementation: Germany - A practical guide to national GDPR compliance requirements across the EEA

White & Case LLP on

Q1/ Applicable legislation - (a) Have the requirements of the GDPR been addressed by introducing a new law, or by updating existing legislation? Old legislation has been updated....more

Hogan Lovells

Extraordinary profits created under restructurings according to German law – to be exempt or not to be exempt, that is the...

Hogan Lovells on

Recently the German legislature passed a new law, exempting extraordinary profits created by the waiver of claims under restructurings from income tax liability. ...more

Hogan Lovells

Lost in the woods? Special treatment for the press, cooperative and savings bank associations and the timber industry in German...

Hogan Lovells on

Current legislative changes in the German Competition Act and the Federal Forest Act bring a set of new antitrust exemptions. We briefly present them in our blog...more

Dechert LLP

German Investment Taxation – Reform Ahead

Dechert LLP on

The German Ministry of Finance (Bundesfinanzministerium) circulated a discussion draft bill on the reform of fund taxation (‘Draft Bill’) on 22 July 2015. The Draft Bill contains significant changes to the German tax...more

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