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In March this year, Germany's Federal Ministry of Finance published a circular which should interest anyone with crypto currencies. It updated the circular on the income-tax treatment of virtual currencies and other tokens of 10 May 2022.

Content creators are increasingly coming under scrutiny by the tax authorities. In North Rhine-Westphalia, the tax authorities recently set up a separate division for criminal tax law.

Private equity (PE) funds with at least two German tax resident investors are required to file an annual partnership tax return in Germany, even if they do not have taxable presence in the Germany.

According to market sources, the German Ministry of Finance is going to issue a draft tax bill covering new rules on the tax treatment of so-called cum/cum transactions shortly before Christmas.

The German Ministry of Finance issued on 15 April 2010 a Tax Circular ("Tax Circular") clarifying the tax reporting obligations of German investors holding shares or similar interests in non-German partnerships and in other (corporate) entities.

The German Federal Fiscal Court has ruled on a critical question in insolvency taxation: when a creditor withdraws claims from insolvency proceedings, must the debtor derecognize the corresponding liability and recognize taxable income? This judgment clarifies the threshold required for liability derecognition and establishes important principles for restructuring scenarios.

On 23 June, the UK is holding a referendum to decide whether it should leave or remain in the European Union.

The court of justice of the European Union (‘CJEU') confirmed recently in the titanium case (decision c-931/19 of 3 June 2021) that the letting of immovable property abroad...

On March 24, 2021, the German government passed a draft bill for the modernization of corporate tax law.

Am 21. April 2021 haben Bundestag und Bundesrat eine Änderung des Grunderwerbsteuergesetzes beschlossen, mit der den grunderwerbssteuerfreien Share Deals der Garaus gemacht werden soll.

A summary of the recently published a decision of the German Federal Tax Court, which states that distributions from a foreign trust to beneficiaries resident in Germany are subject to German gift tax.

The 2024 Annual Tax Draft provides for an extension of the income from employment that is subject to limited income tax liability.

The unlimited liability company is an archaic form of corporation tracing its origins back to the United Kingdom's Companies Act of 1862.

German tax accounting rules for building-related expenditures are undergoing significant change, particularly affecting energy-efficient refurbishments. Recent guidance from the Institute of Public Auditors and the Federal Ministry of Finance has expanded the scope of capitalizable costs, creating potential divergences between commercial and tax treatment that require careful navigation by tax advisors.