Germany: Income Tax

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Attribution Taxation: Federal Tax Court Grants Relief For Settlors And Beneficiaries Of Foreign Trusts And Foundations

Settlors and beneficiaries of foreign trusts and foundations are exposed to a wide range of tax risks.

FG

Flick Gocke Schaumburg

Germany's Federal Ministry Of Finance On Cryptocurrencies And Tax: New Circular Answers Individual Questions (Part I)

In March this year, Germany's Federal Ministry of Finance published a circular which should interest anyone with crypto currencies. It updated the circular on the income-tax treatment of virtual currencies and other tokens of 10 May 2022.

Germany Technology

FG

Flick Gocke Schaumburg

New Exit Tax Rules For Investment Shares

The legal amendment was introduced by the Bundesrat and supplemented by the Finance Committee in its proposed resolution in the Annual Tax Act. Its goal is to provide greater legal certainty and close tax loopholes...

FG

Flick Gocke Schaumburg

German Tax Update – 10 July 2025

When a corporation sells its interest in a partnership, the resulting trade tax under Section 7 sentence 2 of the German Trade Tax Act (GewStG) does not arise at the level of the selling corporation...

AM

Alvarez & Marsal

Practically Applying The Tax Free 'Inflation Compensation Allowance'

Germany Employment

FG

Flick Gocke Schaumburg

BFH: A Permanent Establishment Is Not An Employer Under Tax Convention Law

FG

Flick Gocke Schaumburg

German Tax Update – 3 July 2025

AM

Alvarez & Marsal

Permanent Establishments Often Arise Earlier—And More Easily—Than Companies Expect

AM

Alvarez & Marsal

Avoidance Of Liability Proceedings For The Employer's Wage Tax Deduction

C

CONVINUS

Neuer Koalitionsvertrag – was rechtlich auf uns zukommt

Germany Strategy

OP

Oppenhoff

News On The Taxation Of A Holiday Home Held Through A Corporation

P

POELLATH

The 2024 Annual Tax Act Draft: Extending Limited Tax Liability On Employment Income

FG

Flick Gocke Schaumburg

Ministry Of Finance Circular Of 8 October 2024: Daily Tax Table For Wage Tax De-duction Pushed Back To 2025

Germany Employment

FG

Flick Gocke Schaumburg

Annual Tax Act 2024: Foreign Retirement Plan Reforms

FG

Flick Gocke Schaumburg

ESRB Annual Report On Activities In 2024: Key Developments, Supervisory Priorities And Regulatory Implications

Germany Finance

PL

PwC Legal Germany

Family-owned Businesses: Keeping The German Economy Afloat?

Germany Commercial

FG

Flick Gocke Schaumburg

IP Quick Tip: How To Protect UPC Patent Litigation With An Anti-Anti-Suit Injunction (2025) (Video)

BP

Bardehle Pagenberg

FCO Tightens Grip On Cartels With Increasing Number Of Dawn Raids And Court Proceedings

Germany Anti-trust

LS

Luther S.A.

IP Quick Tip: The Limits Of UPC Cross-border Powers (Video)

BP

Bardehle Pagenberg

Potential Double Taxation Of Distributions From A Foreign Trust

In individual cases, distributions from a taxopaque foreign family trust to a German tax resident beneficiary may be subject to both gift tax and income tax.

P

POELLATH

German Federal Fiscal Court Confirms Tax Treatment Of Carry Income As Disproportionate Profit Allocation

The German carry taxation regime pursuant to Section 18, paragraph 1, number 4 in the German Income Tax Act (referred to hereafter as "Section 18") provides for a beneficial...

GP

Goodwin Procter LLP

Wage Tax Calculation Using The Daily Tax Table

Since the amendment of the German wage tax guidelines in 2023 and therefore since 1 January 2023, the question arises as to how wage tax has to be calculated for employees with income which is partly taxable and partly exempt ...

RS

RSM Ebner Stolz

Und Wieder: Lohnsteuerberechnung Nach Der Tagestabelle

Seit der Änderung der Lohnsteuer-Richtlinie 2023 und damit seit 01.01.2023 stellt sich die Frage, wie die Berechnung der Lohnsteuer bei Arbeitnehmern mit teilweise steuerpflichtigem und teilweise nicht dem Lohnsteuerabzug …

RS

RSM Ebner Stolz

Tax Requirements For Private Equity Funds In Germany: What You Need To Know

AM

Alvarez & Marsal

Considerations When Employing Workers In A Country Where The Company Currently Has No Employees

Germany Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Germanys Supreme Tax Court Confirms Tax Treatment For Management Equity Plans

AM

Alvarez & Marsal

Germany Improves Tax Benefits For Employee Share Plans

AM

Alvarez & Marsal

Tax Legislation Update On Partnership Filing Obligations In Germany

AM

Alvarez & Marsal

Supplemental Claims For Income Tax And Value Added Tax After Airbnb Disclosure

SE

Schlun & Elseven Rechtsanwalte

The Country Needs New Investments - What Are The Benefits Of The Financing For The Future Act?

Germany Commercial

OP

Oppenhoff

Private Equity Investments In Germany

Germany Coronavirus

MB

Mayer Brown

Swiss Frontier Workers And Remote Working In Germany, France And Italy: The Tax Implications

European Union Tax

A

Altenburger

Referentenentwurf Zukunftsfinanzierungsgesetz - Bessere Modalitäten Für Mitarbeiterkapitalbeteiligungen

S

Schalast

The Country Needs New Investments - What Are The Benefits Of The Financing For The Future Act?

In a world filled with new challenges, Germany faces the task of remaining competitive in an international comparison. An attractive capital market is a key factor for facilitating investment in innovative...

Germany Commercial

OP

Oppenhoff

Private Equity Investments In Germany

In US partnership structures, profits interests are a popular component of executive compensation packages because they tie value to the...

Germany Coronavirus

MB

Mayer Brown

Swiss Frontier Workers And Remote Working In Germany, France And Italy: The Tax Implications

The global COVID-19 pandemic accelerated existing trends in remote work, e-commerce, and automation. As working from home seems not to cause any loss of productivity...

European Union Tax

A

Altenburger

Referentenentwurf Zukunftsfinanzierungsgesetz - Bessere Modalitäten Für Mitarbeiterkapitalbeteiligungen

Die Bundesregierung versprach schon im Koalitionsvertrag im Hinblick auf die Bedingungen der Mitarbeiterkapitalbeteiligung in Deutschland Besserung.

S

Schalast

Geplante Änderungen Des DBA Deutschland-Schweiz

BK

Bär & Karrer

Referentenentwurf des Zukunftsfinanzierungsgesetzes veröffentlicht – Steuerfreiheit von Mitarbeiterbeteiligungsprogrammen in bestimmten Konstellationen bald möglich?

Mitarbeiterbeteiligungsprogramme gehören seit vielen Jahren zu den unternehmerischen Maßnahmen zur Gewinnung und Förderung von Mitarbeitern.

MF

Morrison & Foerster LLP

First Draft Of German Implementation Of Global Minimum Taxation Published

The circulated draft of the German Implementation Act of Global Minimum Taxation Act ("Draft") is applicable to any entity group (multi-national, as well as domestic) with an annual turnover...

MF

Morrison & Foerster LLP

German Federal Fiscal Court: Capital Gains On Cryptocurrencies Are Taxable

The German Federal Fiscal Court [Bundesfinanzhof, BFH] has published the first ruling on the taxation of virtual currencies. With its decision of 14 February 2023, it clarifies that capital gains...

OP

Oppenhoff

Germany Reopened The Discussion Around Employee Participation Programmes

According to several German newspapers (e.g. Handelsblatt), German Federal Minister of Finance Christian Lindner proposed new terms for employee participation.

SA

Schoenherr Attorneys at Law

German Federal Fiscal Court Deciding On Unjustified Discrimination Of Non-EU Pension Funds

MF

Morrison & Foerster LLP

Tax Amendment Act 2022: Confirmation Of IP Register Case Taxation With Regard To Transactions With Tax Havens And Among Closely Related Parties

MF

Morrison & Foerster LLP

Neuregelung Der Registerfälle Durch Das Jahressteuergesetz 2022 – Fortführung Der Besteuerung Bei Transaktionen Mit Steueroasen Und Zwischen Nahestehenden Personen

MF

Morrison & Foerster LLP

Hurdle Shares als Instrument für Management- und Mitarbeiterbeteiligungen

MW

McDermott Will & Emery

Current Legislative Proposals To Combat The Energy Crisis

Germany Employment

OP

Oppenhoff

The Energy Pay-out In Germany: What Employers Need To Know

Germany Employment

IL

Ius Laboris

Final Administrative Decree On Crypto Assets & Decision In ECJ Case C-641/17 & "CPP" & Federal Tax Court On Cum-/ex-transactions

Germany Technology

WG

WTS Global

Pillar Two (WTS Global ICT Newsletter)

WG

WTS Global

Economic Ownership And Securities Lending & WHT On Crypto Fund Units

Germany Technology

WG

WTS Global

New Case Law On The Determination Of Arm's Length Interest Rates For Intercompany Loans

Germany Commercial

WG

WTS Global

The German Section 49 Saga Continues - Important Developments In Germany's Extraterritorial Taxation Of IP Transactions

MB

Mayer Brown

Germany's Energy Price Allowance Payments For Employees—What Employers Need To Know

Germany Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Reductions In Interest On Back Taxes And Tax Refunds In Germany – Benefitting Your Business?

HS

Herbert Smith Freehills Kramer LLP

Reduction In Interest On Back Taxes And Tax Refunds In Germany – How Will These New Rules Benefit Your Business?

HS

Herbert Smith Freehills Kramer LLP

Final Version Of German Circular On Taxation Of Crypto Assets Published

Germany Technology

P

POELLATH

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