Germany: Income Tax

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

The employee is liable for wage tax in accordance with § 38 (2) EStG. The employer is liable for the wage tax, which it must withhold and pay. Insofar as the employer's liability extends, the employer and the employee are jointly and severally liable.

C

CONVINUS

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

In many cases, holiday homes and other self-used properties are not held directly, but through a corporation. This is particularly the case in Spain, which is very popular with Germans, but also in many other regions of the world, such as the United Arab Emirates (Dubai) or South Africa.

P

POELLATH

Obligations Convertibles Inverses Et Abus De Droit

Le Conseil d'Etat considère que la mise en place d'actions convertibles inverses accompagnées de divers contrats d'option de vente et d'achat peut être constitutive...

European Union Tax

MB

Mayer Brown

New E-Invoicing Requirements Are On Their Way

Finally, the Growth Opportunities Act passed on March 27, 2024. It has lead to a significant change to the German Value Added Tax Act (UStG), listed in Article 23, pertaining...

FG

Flick Gocke Schaumburg

New VAT Rules For Online Events: What Providers Now Need To Know!

FG

Flick Gocke Schaumburg

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

FG

Flick Gocke Schaumburg

VAT And The Supply Of Tickets For Major Sporting Events

FG

Flick Gocke Schaumburg

New Guidance On Germany's APA Programme For Transfer Pricing Purposes

FG

Flick Gocke Schaumburg

ViDA - VAT In The Digital Age: Digitalization Of VAT In The EU

FG

Flick Gocke Schaumburg

Steuerpolitische Maßnahmen bei der Erbschaft- und Schenkungsteuer in Folge des Coronavirus

FG

Flick Gocke Schaumburg

Annual Tax Act 2024: Foreign Retirement Plan Reforms

FG

Flick Gocke Schaumburg

Update On Exit Tax For Investment Shares

MW

McDermott Will & Emery

German Tax Authorities Publish Guideline For Mandatory E-invoicing Rules Applying From January 1, 2025

AM

Alvarez & Marsal

Potential Double Taxation Of Distributions From A Foreign Trust

P

POELLATH

The Trouble With Trading App Outages

Germany Finance

PL

PwC Legal Germany

Second Medical Use Claims In The UPC System: Prerequisites And Mechanism Of Examination For Infringement

Germany Healthcare

BP

Bardehle Pagenberg

IP Quick Tip: How To Implement The UPC's Approach To FRAND In Practice (2025) (Video)

BP

Bardehle Pagenberg

From Transition To Transformation: The Real Energy Challenge Today (Video)

A

Arcadis

Restructuring & Insolvency Comparative Guide

Germany Insolvency

OP

Oppenhoff

Related Country Guides

Tax Treaties

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 Legislator Adopts MLI Application Act

On 16 May 2024 the German Bundestag adopted the draft of an application law for the BEPS-MLI, which was presented by the German government on 7 February 2024. On 14 June 2024...

RS

RSM Ebner Stolz

Geplante Änderungen Des DBA Deutschland-Schweiz

Am 21. August 2023 haben Deutschland und die Schweiz ein umfangreiches Änderungsprotokoll zum Doppelbesteuerungsabkommen...

BK

Bär & Karrer

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

MB

Mayer Brown

Germany And The Netherlands Sign Protocol To Amend The Income Tax Treaty (2012)

European Union Tax

LL

Loyens & Loeff

German Tax Circular Has Wide-Ranging Implications For IP Transactions And M&A

MB

Mayer Brown

Drastic Tightening Of Exit Tax Planned – Draft Of ATAD-Implementation Act

P

POELLATH

Konzernklausel des § 6a GrEStG nach Generalanwalt beim EuGH keine verbotene Beihilfe

AP

Arnold & Porter

Breaking Down The German Royalty Barrier - A View From Ireland

M

Matheson

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Inheritance Tax

Steuerpolitische Maßnahmen bei der Erbschaft- und Schenkungsteuer in Folge des Coronavirus

Der Bund und die Länder bieten wegen der erheblichen Auswirkungen der Corona-Krise Steuerpflichtigen, die unmittelbar und erheblich von der Corona-Krise betroffen sind...

FG

Flick Gocke Schaumburg

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 About Corporate Succession: Caution Still Required In Case Of Full Exemption

Last year, the German Federal Fiscal Court [Bundesfinanzhof, BFH] ruled that when companies are transferred to the next generation, an application for so-called full exemption can be made...

Germany Commercial

OP

Oppenhoff

German Federal Fiscal Court: No Limited Inheritance Tax Liability In Case Of An Acquisition Of A Domestic Real Estate By Bequest

OP

Oppenhoff

Transfer Of Real Estate – Significantly More Expensive From Next Year Onwards

OP

Oppenhoff

Are Bequests Better Than Inheritances?

OP

Oppenhoff

Taxation Of Trusts In Germany: New Guidelines For Transparency And The Gift Taxation Of Distributions

P

POELLATH

Kryptowährungen und Steuern

SS

SKW Schwarz

Tax-Privileged Transfer Of Shares In Corporations – Requirements To Be Met By A "Pool Agreement"

Germany Commercial

SS

SKW Schwarz

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Income Tax

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

The employee is liable for wage tax in accordance with § 38 (2) EStG. The employer is liable for the wage tax, which it must withhold and pay. Insofar as the employer's liability extends, the employer and the employee are jointly and severally liable.

C

CONVINUS

Neuer Koalitionsvertrag – was rechtlich auf uns zukommt

Union und SPD haben sich Mittwoch auf einen neuen Koalitionsvertrag geeinigt. Den vollständigen Koalitionsvertrag können Sie hier nachlesen.

Germany Strategy

OP

Oppenhoff

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

In many cases, holiday homes and other self-used properties are not held directly, but through a corporation. This is particularly the case in Spain, which is very popular with Germans, but also in many other regions of the world, such as the United Arab Emirates (Dubai) or South Africa.

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

Potential Double Taxation Of Distributions From A Foreign Trust

P

POELLATH

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

GP

Goodwin Procter LLP

Wage Tax Calculation Using The Daily Tax Table

RS

RSM Ebner Stolz

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Transfer Pricing

New Guidance On Germany's APA Programme For Transfer Pricing Purposes

The German tax authorities (GTA) have updated their administrative explanations on Advance Pricing Agreements (APAs) providing guidance on how they interpret the APA legislation and operate the German APA Programme.

FG

Flick Gocke Schaumburg

Annual Tax Act 2024: Foreign Retirement Plan Reforms

Germany's Annual Tax Act 2024 (Jahressteuergesetz) brings tweaks to the country's Income Tax Act (Einkommensteuergesetz). Due to adjustments to Sec. 22 no. 5 sentence 2 of the act...

FG

Flick Gocke Schaumburg

New Transfer Pricing Rules May Limit Interest Deduction In Inbound Cases

The Growth Opportunities Act (Wachstumschancengesetz), effective from March 28, 2024, introduced major revisions to Germany's transfer pricing regulations for intercompany financing.

AM

Alvarez & Marsal

OECD Publishes Additional Guidance On The S&S Approach (Pillar One Amount B)

LL

Loyens & Loeff

Transfer Pricing: Significant Tightening For Financial Transactions And Services

RS

RSM Ebner Stolz

Geplante Änderungen Des DBA Deutschland-Schweiz

BK

Bär & Karrer

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

Germany Commercial

WG

WTS Global

Why Share Deals Are Becoming More Difficult For Entrepreneurs (German)

Germany Real Estate

AP

Arnold & Porter

Breaking Down The German Royalty Barrier - A View From Ireland

M

Matheson

See more

Latest Videos

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Transfer Pricing: Comparability And Benchmarking In A Small Island State (Video)

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BDO Malta

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

I'm A Trader And I Found Out 0% Taxation By Cyprus Companies Are A Game Changer! (Video)

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CYAUSE Audit Services Ltd

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

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INGWE

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