Until recently, the German tax characterization of so-called Additional Tier 1 Capital instruments issued under the so-called Basel III framework was uncertain.

The Supreme Tax Court has accepted the sale of a building three years after the event as an appropriate indication of the then market value where other factors point to lack of change in the interim.

A foreign business with neither seat, place of management or branch in Germany may only appoint a fiscal representative to fulfil all German VAT obligations on its behalf and for its account where its only German sales are VAT-free and it has no input tax to be deducted. The fiscal representative may be anybody (person, firm or organisation) entitled to offer tax consulting services.

Under the new German Tax Relief Act 2022, as of September 1, 2022, employees subject to income tax are entitled to a one-time lump-sum energy price allowance in the amount of €300.

The finance ministry has published its draft bill to transpose various EU amendments and ECJ cases into national law whilst taking the opportunity to make a number of editorial changes.

The European Commission has called for public comments on shareholders rights by December 16 in connection with a proposal to ensure shareholders have adequate rights of control over managements.

The ECJ has overturned the Council decision of November 2003 to suspend proceedings against Germany and France for their excessive budget deficits in 2003. The Commission is considering what action to take.

Is it Feasible for Employees Assigned to Germany to Remain on the Payroll of the Parent Company? PwC Frequently Asked Question.

An intra-group reorganization involving the transfer of shares in a German subsidiary does not constitute a good cause to terminate the fiscal unity.

Wednesday night, the joint committee of German parliament has adopted changes to its group taxation legislation, which mainly focus on relaxing rules on profit transfers, while at the same time increasing the red tape with respect to the wording of the profit-and-loss-pooling agreement necessary to conclude a tax group.

The Cologne Tax Court has supported the Revenue's decision to disallow an input-VAT refund in cases, where some of the fields on the official refund application form were left blank (reference number: 2 K 4627/06, 2 K 813/10, 2 K 354/10).

Germany and the Netherlands signed a new double taxation treaty on 12 April 2012.

The Supreme Tax Court has held that a loan from a domestic shareholder to a domestic subsidiary to fund a foreign PE is not a foreign transaction open to income adjustment under the transfer pricing rules.

The Supreme Tax Court has upheld the tax office' right to raise an estimated assessment on an employer for the "wages" withholding tax which he failed to deduct or account for. In so doing, the Court rejected the argument of the employer that the only remedy open to the tax office was to make him liable for the uncollected income taxes of the employees once these had been assessed.

In Bloomberg's "2025 Transfer Pricing Forum," Director Tom Braukmann and Managing Director Philip de Homont provide insights into the interaction between transfer pricing and customs valuation practices in Germany.

As the Global Minimum Tax Rules ("Pillar 2") comes into force on January 1, 2023, it is now imperative for affected multinational entities to act quickly in order to implement the...