Germany: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Recent Developments In Tax Law – News On Commercial Partnerships

With the decrees of November 5, 2025, the tax authorities are following the Federal Fiscal Court's ruling for the first time and relaxing the rules on commercial infection.

SR

McDermott Will & Schulte

Planned Revision Of The Attribution Taxation Of Foreign Family Foundations And Trusts

The German Federal Government plans to revise the so-called attribution taxation applicable to German-resident founders/settlor and beneficiaries of foreign family foundations and trusts under Section 15 German Foreign Tax Act (Außensteuergesetz – AStG).

P

POELLATH

Tips For Avoiding An Accidental Unlimited Tax Liability Of A Foreign Corporation

The following case involves Germany on one side, but this example may be applicable for many other jurisdictions.

GGI Global Alliance

Status Of Implementation Of Pillar 2

Implementation of the Organisation for Economic Co-operation and Development (OECD)'s Pillar 2 – a global minimum taxation framework...

European Union Tax

GGI Global Alliance

Your German Subsidiary Made Simple – Reliable Tax Support For Global Businesses

IG

IR Global

CBAM Countdown Navigating Duties & Business Impact

Germany Commercial

AM

Alvarez & Marsal

Collaborations With Content Creators – Is Your Company Tax And Social Security Law Compliant?

OP

Oppenhoff

Die Zusammenarbeit mit Content Creators – ist Ihr Unternehmen steuer- und sozialversicherungsrechtlich richtig aufgestellt?

OP

Oppenhoff

Landmark Decision On Start-Up Loss Allocation And Substance-Over-Form In Transfer Pricing: Key Insights For Transfer Pricing And Legal Practitioners

AM

Alvarez & Marsal

Investment Management Update Germany July 2025

European Union Finance

KG

K&L Gates LLP

Germany's Legislative Push For E-Mobility: What Employers Need To Know

AM

Alvarez & Marsal

Overview Of The BMF Instruction Sheet On Cross-Border Audit Cooperation

AM

Alvarez & Marsal

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

Germany Technology

FG

Flick Gocke Schaumburg

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

FG

Flick Gocke Schaumburg

German 'Construction Turbo' In Force

Germany Real Estate

GT

Greenberg Traurig, LLP

CJEU Clarifies Scope Of Protection For Works Of Applied Art

European Union IP

GT

Greenberg Traurig, LLP

European Commission Publishes Package For Further Capital Market Integration

European Union Commercial

KG

K&L Gates LLP

LD Duesseldorf, December 10, 2025, Decision, UPC_CFI_316/2024 And UPC_CFI 547/2024

BP

Bardehle Pagenberg

EBA Publishes Draft Guidelines On The Authorisation Of Third Country Branches

Germany Finance

PL

PwC Legal Germany

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

Minimum Tax: Mandatory Group Entity Notification By 28.02.2025

The global minimum tax ("Pillar Two") applies for the first time to the financial year ending in 2024. Corporate groups subject to the minimum taxation face the dual challenge of complying with the safe harbour rules while also compiling the data required for full calculations.

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

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

German Tax Update – 20 June 2025

AM

Alvarez & Marsal

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

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

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

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

Being online has become a firm part of our lives. This has been accelerated in no uncertain terms by the COVID-19 pandemic and the resulting lockdowns.

FG

Flick Gocke Schaumburg

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

The 2024 Annual Tax Draft provides for an extension of the income from employment that is subject to limited income tax liability.

FG

Flick Gocke Schaumburg

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

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

In its circular of 8 October 2024, Germany's Ministry of Finance (Bundesministerium der Finanzen – BMF) addresses the calculation of the wage tax burden in the case of salary split structures.

Germany Employment

FG

Flick Gocke Schaumburg

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

FG

Flick Gocke Schaumburg

August 2024 German Court Ruling Reshapes Tax Strategy For Luxembourg Funds

On August 22, 2024, Germany's Federal Fiscal Court (Bundesfinanzhof) published a decision that refocuses attention on the complexities of cross-border taxation...

GP

Goodwin Procter LLP

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

Tax Disputes Comparative Guide

Tax Disputes Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries

LEISNER STECKEL ENGLER

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

Germany's Supreme Tax Court Strengthens Its Case Law On The Taxation Of Carried Interest In Favor Of Taxpayers

AM

Alvarez & Marsal

Transfer Pricing: Significant Tightening For Financial Transactions And Services

RS

RSM Ebner Stolz

Implementation Of The Global Minimum Tax In Germany

RS

RSM Ebner Stolz

Wage Tax Calculation Using The Daily Tax Table

RS

RSM Ebner Stolz

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

AM

Alvarez & Marsal

Fazendo negócios na Alemanha

Germany Commercial

TG

TMF Group BV

German Banker Jailed Over Cum-Ex

Germany Criminal

RR

Rahman Ravelli Solicitors

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

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

SE

Schlun & Elseven Rechtsanwalte

Private Equity Comparative Guide

Germany Commercial

LR

Luther Rechtsanwaltsgesellschaft mbH

German Exit Tax When Moving To Switzerland - The New "Wächtler" Decision Of The BFH

P

POELLATH

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

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Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

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Άνοιξε Εταιρικό Λογαριασμό Κρυπτονομισμάτων στην Κύπρο για Φορολογικά Οφέλη (Video)

CA

CYAUSE Audit Services Ltd

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