Germany: Income Tax

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

The establishment of a PE remains a key tax issue for companies operating internationally, as it is decisive for the allocation of taxable profits between different jurisdictions...

AM

Alvarez & Marsal

German Tax Update – 20 June 2025

The European Court of Justice (ECJ) has reiterated that EU Member States may only levy extra charges on electricity in strict circumstances and has confirmed – rather than introduced...

AM

Alvarez & Marsal

Tax-Savvy Selling: Getting Exit-Ready The Right Way

Selling a business is a complex endeavor—strategically, operationally, and above all, from a tax perspective. In many cases, serious tax preparation...

AM

Alvarez & Marsal

German Tax Update – 12 June 2025

With summer holiday season just around the corner, the European Court of Justice (ECJ) has delivered a traveller-friendly ruling. In its judgment of June 12, 2025 (C125/24 – -Palmstråle)...

AM

Alvarez & Marsal

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

C

CONVINUS

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

P

POELLATH

Obligations Convertibles Inverses Et Abus De Droit

European Union Tax

MB

Mayer Brown

New E-Invoicing Requirements Are On Their Way

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

European Merger Enforcement In Chemical, Steel And Other Basic Industries

Germany Commercial

AO

A&O Shearman

Key Client Briefing: Einsatz künstlicher Intelligenz bei internen Untersuchungen

Germany Technology

OP

Oppenhoff

IP Quick Tip: Chances And Pitfalls Of Third-party Interventions At The UPC (2025) (Video)

BP

Bardehle Pagenberg

EIOPA Releases 2024 Annual Report – Key Developments, Regulatory Initiatives And Strategic Priorities

Germany Finance

PL

PwC Legal Germany

Key Client Briefing: Use Of Artificial Intelligence In Internal Investigations

Germany Technology

OP

Oppenhoff

Related Country Guides

Tax Treaties

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

The establishment of a PE remains a key tax issue for companies operating internationally, as it is decisive for the allocation of taxable profits between different jurisdictions...

AM

Alvarez & Marsal

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

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

See more

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

See more

Income Tax

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

The establishment of a PE remains a key tax issue for companies operating internationally, as it is decisive for the allocation of taxable profits between different jurisdictions...

AM

Alvarez & Marsal

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

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

See more

Transfer Pricing

Tax-Savvy Selling: Getting Exit-Ready The Right Way

Selling a business is a complex endeavor—strategically, operationally, and above all, from a tax perspective. In many cases, serious tax preparation...

AM

Alvarez & Marsal

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

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

See more

Latest Videos

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

BD

BDO Malta

Tax Matters To Consider Before You Relocate To Cyprus (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

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