During calender week 24, the German Federal Ministry of Finance (BMF) commented on the determination of the applicable partial exemptions with respect to investment funds...

Kryptowährungen und insbesondere Bitcoin erfreuen sich zunehmender Bekanntheit.

Today, about 30 countries have requirements on the legal documentation of transfer pricing, which have, in some countries, existed for many years. Germany first adopted legal provisions in 2003. The new legal provisions were necessitatedby a decision made by the German supreme tax court in 2001.

Der BFH hat mit Urteil vom 19.11.2025 (I R 41/22) entschieden: Allein der Abschluss eines neuen DBA genügt, um eine Entstrickungsbesteuerung nach § 4 Abs. 1 Satz 3 EStG auszulösen – ohne jedes aktive Zutun des Steuerpflichtigen.

Wegen des Coronavirus haben zahlreiche Unternehmen auf die Arbeit im Home Office umgestellt. Dieses Arbeitsmodell kann jedoch nach der jetzigen Gesetzeslage ungeahnt hohe Steuerrisiken in sich Bergen.

The Supreme Ttax Court decided that the write-down of a loan to a shareholder does not constitute a hidden distribution as the anticipated loss of the loan asset has not yet been realised.

The Supreme Tax Court follows the ECJ decision in the Faxworld case and allows a civil law partnership, that was formed to set up a company, to deduct input VAT

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

The European Commission has proposed a Code of Conduct for all procedures under the Arbitration Convention with the object of avoiding double taxation on intra-community trade.

The key measures envisaged include the proposal for a so-called "Carbon Border Adjustment Mechanism" – or CBAM for short – for selected sectors, scheduled for 2021 in the context of a re-newal of the Energy Tax Directive.

The Supreme Tax Court has rejected a tax auditor demand for details of payments to or from bank customers in order to facilitate checks on their tax honesty.

VC-raising through a U.S. entity may result in disclosure of hidden assets.

Nicola Sharp of business crime solicitors Rahman Ravelli believes that those who devised the investment schemes under investigation are more likely to be prosecuted than those who invested in them.

A former bank board member was sentenced by a German court to three years and two months in jail for his part in a €93.4 million Cum-Ex scheme.

The finance ministry has issued a decree on the conditions under which redundancy payments still rank for favourable tax treatment, despite continuing or additional benefits to ex-employees.

The governmental draft in regards to the German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive has been published.

In February 2019, the tax authorities caused uncertainty with their view that a withholding tax of 15.825% should be retained by domestic clients of foreign providers on fees paid for online advertising (cf. Client Information of Feb 14 2019).