The Supreme Tax Court has confirmed the provisions of the Corporation and Income Tax Acts subjecting corporation tax refunds to foreign shareholders to treaty rate dividend withholding tax.

On 4 April 2023, the German Federal Ministry of Finance and the German Federal Ministry of Justice announced a draft bill for an Act on Financing of Future-Proof Investments.

The German Act to Modernize the Law on Partnerships (MoPeG) will fundamentally reform the legal treatment of partnerships as of 2024. This civil law reform will also have an impact...

This blog post is Part II of our series on the newly published BMF circular addressing cryptocurrencies and tax.

On 13 November 2019, the Federal Ministry of Finance issued a statement on the im-plementation of the decision of the European Court of Justice in the Wächtler case (26 February 2019 - C-581/17).

Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.

Content Creator rücken zunehmend in den Fokus der Finanzbehörden. In Nordrhein-Westfalen hat die Steuerfahndung kürzlich eine eigene...

The German Federal Ministry of Finance (BMF) has unveiled a revised administrative guideline on mandatory electronic invoicing, dated October 15, 2025. Building on the 2024 guideline and insights from FAQs released earlier this year, this update represents a pivotal step in Germany's e-invoicing evolution.

Germany is one of the main economies of Europe. In terms of fund distribution it's also one of the key jurisdictions for the Luxembourg market. On January 1st 2018, in Germany, the Tax Law will change in respect to fund taxation.

The Cologne Fiscal Court has ruled that taxpayers may be entitled to interest on delayed tax refunds under EU law, even when the initial refusal was based on incorrect application of a double taxation agreement rather than direct EU law provisions. This decision extends beyond previous rulings that limited interest claims to cases involving EU directives, potentially opening new avenues for taxpayers facing prolonged withholding tax refund delays.

In its decision of October 4, 2016 (IX R 43/15), the Federal Fiscal Court finally confirmed the taxation of management participations as capital gains.

In effect from 1 July 2020 until the end of 2020, the German legislator has decided to reduce the value added tax ("VAT") rate from 19% to 16% and from 7% to 5%; respectively.

On 22 March 2024, the Ger­man Fe­deral Coun­cil ap­pro­ved the Me­dia­tion Com­mit­tee's com­pro­mise pro­po­sal on the Growth Op­por­tu­nities Act.

The German Chancellor has confirmed that the German Federal and State Governments are willing to "do everything that is necessary and that Germany needs...