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The finance ministry has published a slightly amended version of its draft decree of February 2004 on the minimum branch capital to be attributed to branches of foreign banks for tax purposes.

Under the German Corporate Income Tax Act (Sec. 32 para. 1 no. 2 German Corporate Income Tax Act, KStG), in the case of dividend payments, non-EU pension funds...

Impressive innovations are anticipated in the metaverse and are thus causing an extraordinary stir in a multitude of areas of life. In the meantime, hardly any other field...

The International Trade in Goods Statistics (ITGS) is based on two data compilation systems: one for extra-EU trade statistics (data relating to trade of goods with non-member countries) and...

The Bavarian State Tax Office has issued groundbreaking guidance on hurdle shares, a specialized employee participation instrument featuring negative liquidation preferences. This ruling addresses critical questions about when and how these shares trigger taxable income, distinguishing between the initial issuance and subsequent disposal of shares. The decree provides clarity on whether proceeds constitute employment income or capital gains, potentially reshaping Germany's startup compensation landscape.

On January 25, 2012, the German Federal Ministry of Finance has published a circular regarding the withholding tax relief of foreign companies.

In a decree published November 6, 2020, the German tax authorities confirmed their view that transactions between non-German parties (e.g., between two U.S. companies)...

Effective 1st January, 2024, the German legislator has further improved the tax environment for employee share plans as part of the Future Financing Act ("Zukunftsfinanzierungsgesetz").

For many coming from other countries, Germany is an attractive country to which to move. At the same time, each year thousands of people leave Germany for a limited period of time or permanently.

On 20 December 2021, the OECD published the model rules on global minimum taxation ("Pillar Two"), on which around 140 countries have agreed as part of the work of the OECD's Inclusive Framework.

Earlier this year, the Luxembourg government announced proposed changes to the country's corporate and personal tax frameworks, including a progressive reduction (in two steps) of the corporate income tax (CIT) rate from 21% to 18%.

During the past months, the German Federal Tax Court (Bundesfinanzhof ; BFH) had several occasions to comment on individual issues connected with the accounting of provisions in the context of asset transactions between companies.

Das Bundesministerium für Finanzen (BMF) hat einen Diskussionsentwurf für ein Gesetz zur Novellierung des Grunderwerbsteuergesetzes erarbeitet.

The Draft Act shall introduce a number of changes to the law of financial markets, corporate law, and tax law. The purpose of these changes is the strengthening of the German capital market...

In the opinion of many M&A experts, transaction activities in 2012 should be stimulated by spin-offs and carve-outs.