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Searching Content from Germany indexed under Tax Authorities ordered by Published Date Descending.
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1
Federal Court Of Finance Decision Confirms Possibility Of A Tax-Neutral Repayment Of Contributed Equity By Non-EU Corporations
It remains to be seen, which specific evidence will have to be provided in order to prove a tax-neutral repayment of contributed equity.
Germany
19 Sep 2019
2
German Input Tax Refund Procedure In Practice May Violate EU Law
On May 10, 2019 (C-371/19), the European Commission brought an action against Germany for its input tax refund procedure for EU taxable persons.
Germany
8 Aug 2019
3
Implementation Of Management Equity Participation (Video)
A management equity participation program is a very important instrument when doing deals for a private equity investor.
Germany
5 Aug 2019
4
Kryptowährungen und Steuern
Kryptowährungen und insbesondere Bitcoin erfreuen sich zunehmender Bekanntheit.
Germany
26 Jul 2019
5
Tightening Of German Real Estate Transfer Tax Rules For Share Deals
On May 8, 2019, the German Federal Ministry of Finance published a draft tax bill, which amongst numerous other measures, provides for a severe tightening of the German real estate transfer tax rules for share deals.
Germany
13 Jun 2019
6
Federal Court Of Finance Judgement On Carried Interest From Business-Type Private Equity Funds
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).
Germany
6 Jun 2019
7
Gewerbesteuerbefreiung für Immobilienerträge bei mittelbar über Personengesellschaften verwaltetem Grundbesitz
Der Große Senat des Bundesfinanzhofs (BFH) befasst sich in seinem am 27.3.2019 veröffentlichten Beschluss vom 25.9.2018, GrS 2/16, mit der Frage, ob einer gewerblich geprägten Personengesellschaft die
Germany
23 May 2019
8
German Exit Tax In Its Current Form Violates The Agreement On The Free Movement Of Persons (AFMP) Between Switzerland And The EU
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 ...
Germany
3 Apr 2019
9
Update: Positive Shift Regarding Withholding Tax On Online Advertising
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).
Germany
21 Mar 2019
10
Withholding Tax On Online Advertising
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.
Germany
18 Feb 2019
11
Request Of Management Board Members' Private Tax ID Is Permissible
The ECJ has been invoked for a preliminary ruling by the Fiscal Court in Düsseldorf.
Germany
14 Feb 2019
12
Extraordinary Profits Created Under Restructurings According To German Law – To Be Exempt Or Not To Be Exempt, That Is The Question!
Recently the German legislature passed a new law, exempting extraordinary profits created by the waiver of claims under restructurings from income tax liability.
Germany
29 Nov 2018
13
Konzernklausel des § 6a GrEStG nach Generalanwalt beim EuGH keine verbotene Beihilfe
Mithilfe der Vorschrift des § 6a GrEStG können grundstückbesitzende Unternehmen und Konzerne Umstrukturierungen durchführen ...
Germany
28 Sep 2018
14
Moving Into And Out Of Germany – When The Fiscal Authorities Reach Their Limits
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.
Germany
9 Jul 2018
15
2018 German Tax Reform For Investment Funds
A new tax law came into effect on 1 January 2018 affecting German domestic and foreign funds holding German investments or being promoted by German asset managers.
Germany
5 Feb 2018
16
Breaking Down The German Royalty Barrier - A View From Ireland
Germany has introduced measures to limit the deductibility of royalties paid by German resident taxpayers to related parties in certain circumstances.
Germany
8 Nov 2017
17
German Tax Reform In 2018 – What Will Change? (Video)
Germany is one of the main economies of Europe. In terms of fund distribution it's also one of the key jurisdictions for the Luxembourg market. On January 1st 2018, in Germany, the Tax Law will change in respect to fund taxation.
Germany
10 Oct 2017
18
German Constitutional Court Held Parts Of Loss Forfeiture Rules Are Unconstitutional
The court's decision did not confirm that such rules warranting forfeiture of tax losses and tax loss carry forwards are constitutional.
Germany
17 Jul 2017
19
Investment Tax Law As Of 2018 | Letter Ruling From German Tax Authorities Affecting Certain Partial Tax Exemptions
During calender week 24, the German Federal Ministry of Finance (BMF) commented on the determination of the applicable partial exemptions with respect to investment funds...
Germany
19 Jun 2017
20
International Exchange Of Data In Tax Matters: A Revolution Is Just Around The Corner
In the near future, international data exchange in tax matters will revolutionize taxation procedures in Germany and other countries.
Germany
2 May 2017
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