The Supreme Tax Court has held that the Canadian double tax treaty of 1981 - in force up to 2000 - does not make treaty exemption dependent upon actual taxation in the other state.

On November 08, 2022, the Court of Justice of the European Union set aside the judgment of the General Court of the European Union of September 24, 2019 regarding the Luxemburg tax decision in favour of Fiat Chrysler Finance Europe ...

According to the law, a property owner is entitled to a tax abatement in the amount of 25 percent of the real estate tax if the actual income generated by the property is more than 50 percent below the usual income for comparable properties in the respective calendar year.

According to a decision published February 10, 2016, the German Federal Fiscal Court submitted to the Federal Constitutional Court the question whether or not the interest barrier rule is unconstitutional (I R 20/15).

In its meeting of 18 December 2015, the German Bundesrat approved the Act on the Automatic Exchange of Information on Financial Accounts in Tax Matters and on the Amendment of other Acts (Finanzkonten-Informationsaustauschgesetz ("FKAustG")).

The decision of the German Constitutional Court only applies to share transfers up to 50%.

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...

In many cases, holiday homes and other self-used properties are not held directly, but through a corporation. This is particularly the case in Spain, which is very popular with Germans, but also in many other regions of the world, such as the United Arab Emirates (Dubai) or South Africa.

Today, amendments to the rules on German Group Taxation have been published in the German Federal Gazette.

The German Fiscal Code provides for the possibility of a voluntary self-disclosure of tax evasion.

Germany's Federal Tax Court has ruled on the limits of the correspondence principle in corporate tax law, addressing whether tax authorities can adjust a company's taxable income when a shareholder's deemed gain...

In a judgement released on December 17, 2014 (1 BvL 21/12), the Federal Constitutional Court (Bundesverfassungsgericht – "BVerfG") declared the applicable Inheritance and Gift Tax law partly (especially the exemption regulations for business assets) unconstitutional.

The German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive (the "AIFM Tax Act") that did not pass the legislative process prior to the Federal Election in September now passed both chambers of the German Parliament (resolution of the German Bundestag on 28 November 2013 and approval of the German Federal Council on 29 November 2013).

A simple loan waiver can be declared quickly. It is also not complicated to transfer a loan receivable to the capital reserve as a voluntary contribution or to reclassify it from the loan account to the equity account of a partner in a partnership.

The following provides a summary of issues that have attracted attention in the German M&A practice recently.

Following on from our part 1 summary on the various changes in German law scheduled for 2016, find out about FATCA, CRS and the implementation of the Transparency Directive.

A new tax law came into effect on 1 January 2018 affecting German domestic and foreign funds holding German investments or being promoted by German asset managers.

On 21 April 2022, the German Federal Ministry of Finance (BMF) published its long-awaited circular regarding the return of capital by non-European corporations.