On June 29, 2022, the German Federal Ministry of Finance ("MoF") officially extended the filing deadline for the application of the "simplified procedure" in the so-called "register cases" by one year. Applications for exemption from German withholding tax can now also be submitted for payments up to and including June 30, 2023 using the "simplified procedure."
The Federation of German Industries (BDI) had called for such an extension in its position paper published on June 28, 2022.
The German tax team of Morrison Foerster Berlin, comprising Dr. Jens-Uwe Hinder, Lukas Kawka, and Dr. Jenny Broekmann, supported the BDI in the preparation of the position paper and provided comprehensive considerations on practical problems and constitutional concerns regarding the taxation of register cases.
Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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