Germany on 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)

On 17 June 2024 the OECD Inclusive Framework (IF) published additional guidance (June Guidance) on the Pillar One Amount B Report of February 2024 (Report).

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

Upcoming New Dividend Stripping Tax Rules Regarding Trades With German Stock Over The Record Date

MB

Mayer Brown

Doing Business In Germany - Overview On Taxation

SP

Squire Patton Boggs

Transfer Pricing Of Intangibles

JD

Jones Day

German Transfer Pricing Rules In Practice

JD

Jones Day

Legal Problems Arising in the Course of the Transfer of Credit Portfolios Can be Solved

Germany Finance

MB

Mayer Brown

LD Mannheim, March 11, 2025, Decisions, UPC_CFI_159/2024, UPC_CFI_162/2024

BP

Bardehle Pagenberg

German Parliament Passes Act On The Digitalisation Of Financial Markets

Germany Technology

MB

Mayer Brown

Potential Of The Energy Transition For Investors In Germany – Noerr Insight No 8: Reappraisal After Coalition Collapses

N

Noerr

Are Companies Losing The Last Bit Of Control Over Data Protection Related Claims For Damages? - The Federal Court Of Justice Issues Judgement On Damages Due To Loss Of Control In Facebook Scraping Cases

Germany Privacy

OP

Oppenhoff & Partner

Episode #4 – Talking To Raphael Thießen – Brownfield Development And The Myth Of Land Scarcity (Podcast)

European Union Real Estate

D

Dentons

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