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In the last year of the current Grand Coalition, the German Federal Ministry of Finance has made a remarkable proposal: an Act to Strengthen Germany as a Fund Jurisdiction.

Am 10. November 2015 hat der Rat der Europäischen Union die Richtlinie zur Abschaffung der EU-Zinsrichtlinie angenommen.

Settlors and beneficiaries of foreign trusts and foundations are exposed to a wide range of tax risks.

Die OECD hat im Dezember 2021 Mustervorschriften für die Umsetzung der globalen Mindestbesteuerung veröffentlicht.

The Federal Tax Court has issued a landmark ruling on the tax treatment of earn-out payments linked to shareholder-managing directors' continued employment following a share sale. The decision establishes critical criteria for determining whether such payments should be taxed as employment income at rates up to 48% or as capital gains at approximately 28% under the partial income method.

On 24 September 2025, the German Federal Ministry of Finance (Bundesfinanzministerium) published an updated version of the guidance on International Mutual Agreement and Arbitration Procedures...

After confirming the tax treatment of carried interest in trading fund structures with its decision dated 11. December 2018, Germany's Supreme Tax Court (BFH)...

The Ger­man go­vern­ment co­ali­tion in­tends to battle VAT fraud and mo­der­nise the VAT pro­cess. As a first step, the Growth Op­por­tu­nities Act will now in­tro­duce man­datory eIn­voi­cing for

The establishment of a PE remains a key tax issue for companies operating internationally, as it is decisive for the allocation of taxable profits between different jurisdictions...

The German Federal Government plans to revise the so-called attribution taxation applicable to German-resident founders/settlor and beneficiaries of foreign family foundations and trusts under Section 15 German Foreign Tax Act (Außensteuergesetz – AStG).

After almost two years, the EU Council has reached an agreement on the "VAT in the Digital Age" legislative package. This paves the way for the Europe-wide amendment of VAT law.

Expanding your business into Germany is an exciting milestone, but it comes with its own set of challenges. Germany's strong economy, central location in Europe...

Foreign investors should be advised that there is no guidance at which tax office they may claim a withholding tax refund based on the ECJ decision.

On 24 March 2021, Germany and the Netherlands signed an amending protocol (Protocol) to amend the Germany – Netherlands Income Tax Treaty (2012) (Treaty) as amended by the 2016 protocol...

The Federal Fiscal Court rules that insolvency administrators' remuneration may be recognized as tax-deductible provisions in the debtor's tax balance sheet. This landmark decision aligns tax accounting treatment with statutory accounts and provides clarity for insolvency practitioners on when economic obligations arise for remuneration claims.