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Withholding Tax IP License

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

BCLP

German federal ministry of finance requires disclosure in cases of licensing of IP registered in Germany

BCLP on

Even without a German nexus, in cases of a licensing of right registered in Germany an application/disclosure before 30 June 2022 might be necessary. ..According to the German Federal Ministry of Finance (BMF) the...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

White & Case LLP

German IP Withholding Tax

White & Case LLP on

On November 6, 2020, the German Federal Ministry of Finance issued a decree addressing certain open questions relating to foreign taxpayers’ obligation to submit tax filings for royalty income derived from intellectual...more

Morrison & Foerster LLP

German Registered IP: New Taxation Of Transactions Between Non-German Parties

In a decree published November 6, 2020, the German tax authorities confirmed their view that transactions between non-German parties (e.g., between two U.S. companies) are generally taxable in Germany, if this income is...more

Buchalter

Tax: Tax Considerations for Technology Licenses

Buchalter on

The parties to licenses of technology should consider tax issues with such licenses. The following is a summary of some of the tax implications that may arise with regard to technology licenses....more

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