Contributor Page
P+P Pollath + Partners
Email  |  Website  |  Articles
Contact Details
Tel: +49 (0)89 242400
Fax: +49 (0)89 24240999
Hofstatt 1
By Nico Fischer, Raphael Baumgartner
It remains to be seen, which specific evidence will have to be provided in order to prove a tax-neutral repayment of contributed equity.
By Daniel Wiedmann
Merger Control Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries
By Dr. Peter Bujotzek, André Blischke
On 21 May 2019, the German Federal Ministry of Finance published its long-awaited circular on the German Investment Tax Act in the version effective from 1 January 2018 ...
By Ronald Buge, Uwe Bärenz
The German Federal Court of Finance revealed its position on the tax treatment of carried interest from business-type fund structures in a judgement of 11 December 2018 (VIII R 11/16).
By Daniel Wiedmann, Xin Zhang
The vote of a case handler is an integral part of a merger control file, in particular in phase 1 proceedings in which there is no detailed decision.
By Christine Funk, Nemanja Burgic
For companies, the GeschGehG initially means increased protection of their trade secrets.
By Katharina Hemmen, Andreas Richter
On 29 March 2017, the United Kingdom (UK) informed the European Council of its in-tention to leave the European Union and started the exit process by invoking Article 50 of the EU's Lisbon Treaty.
By Andreas Richter, Marcus Niermann
On February 26, the European Court of Justice ruled in the Wächtler case that the German exit tax in its current form violates the Agreement on the Free Movement of Persons between Switzerland and the EU ...
By Sebastian Käpplinger, Joel El-Qalqili, LL.M.
The rules will also affect the possibility of reverse solicitation.
By Dr. Andreas Rodin, Nico Fischer
In February 2019, the tax authorities caused uncertainty with their view that a withholding tax of 15.825% should be retained by domestic clients of foreign providers on fees paid for online advertising (cf. Client Information of Feb 14 2019).
By Wolfgang Grobecker, Tobias Hueck
The most interesting question with respect to public takeover offers is most probably that of the consideration offered.
By Dr. Andreas Rodin, Nico Fischer
According to the current view of the tax authorities, advertising expenditures for the placement of online advertising with foreign providers may be subject to a withholding tax of 15.825 % (incl. solidarity surcharge) on domestic clients.
By Daniel Wiedmann, Xin Zhang
The amendments are expected to enter into force shortly.
By Sebastian Käpplinger, Norman Mayr
The Federal Ministry for Economic Affairs and Energy has now published the long-awaited draft law revising the German Placement Agent Regulation ("FinVermV").
By Maximilian Haag
For many coming from other countries, Germany is an attractive country to which to move. At the same time, each year thousands of people leave Germany for a limited period of time or permanently.
Contributor's Topics