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  • Article

    German Tax Authorities Publish Guideline For Mandatory E-invoicing Rules Applying From January 1, 2025

    Under current German VAT law, there is a standard format for invoices. However, companies may deviate from this format with the recipient's consent.
    GermanyTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    New Dual Consolidated Loss Rules in Germany

    GermanyTax
    PricewaterhouseCoopers
    PricewaterhouseCoopers
  • Article

    Facilitation: Simplification Of Due Diligence Proceeding By New German Rules For Acquisition Of Company Shares In Good Faith

The draft of a law concerning the modernization of the German Companies’ Act (GmbH-Gesetz) has brought a subject into focus which so far was barely discussed, namely the question whether it is possible to acquire company-shares - to the detriment of the actual shareholder - from a non-entitled individual – thus from a dummy shareholder.
GermanyCorporate/Commercial Law
FPS RECHTSANWALTE & NOTARE
FPS RECHTSANWALTE & NOTARE
  • Article

    Possible Tax Arrangements In The Taxation Of "Stock Options"

    Stock options are part of the "standard repertoire" in the compensation practice of large companies, particularly in the employment contracts of managing directors, board members, and other top executives.
    GermanyEmployment and HR
    Jones Day
    Jones Day
  • Article

    262. Recent German Cross-Border Reorganisation Developments

    GermanyTax
    KPMG Germany
    KPMG Germany
  • Article

    Annual Tax Act 2024: Foreign Retirement Plan Reforms

    Germany's Annual Tax Act 2024 (Jahressteuergesetz) brings tweaks to the country's Income Tax Act (Einkommensteuergesetz). Due to adjustments to Sec. 22 no. 5 sentence 2 of the act...
    GermanyTax
    Flick Gocke Schaumburg
    Flick Gocke Schaumburg
  • Article

    CumEx Scandal - Bonn Regional Court Delivers Precedence Judgement With Wide-reaching Consequences

    The CumEx scandal has been the focus of international public attention ever since the publication of the so-called CumEx files.
    GermanyTax
    Clyde & Co
    Clyde & Co
  • Article

    Differences In The VAT Assessment Of "Work Supplies" In German VAT; Supplies With Installation Under European Union And Spanish Law (Part 3)

    This article is the third and final part of a joint blog series written by our colleague Rainald Vobbe alongside María Teresa Deltell, and Carlos Gómez Barrero from Garrigues in Spain. For background and context, see Part 1 of this series and the discussion in Part 2 on Work Supplies under German VAT Law.
    GermanyTax
    Flick Gocke Schaumburg
    Flick Gocke Schaumburg
  • Article

    First Draft Of German Implementation Of Global Minimum Taxation Published

    The circulated draft of the German Implementation Act of Global Minimum Taxation Act ("Draft") is applicable to any entity group (multi-national, as well as domestic) with an annual turnover...
    GermanyTax
    Morrison Foerster
    Morrison Foerster
  • Article

    German Tax Update – 12 June 2025

    With summer holiday season just around the corner, the European Court of Justice (ECJ) has delivered a traveller-friendly ruling. In its judgment of June 12, 2025 (C125/24 – -Palmstråle)...
    GermanyTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Germanys Supreme Tax Court Confirms Tax Treatment For Management Equity Plans

    Germanys Supreme Tax Court (BHF) recently published two decisions dealing with the income tax treatment of Management Equity Plans (MEP), in which the court confirmed its established case law.
    GermanyTax
    Alvarez & Marsal
    Alvarez & Marsal
  • Article

    Konzernklausel des § 6a GrEStG nach Generalanwalt beim EuGH keine verbotene Beihilfe

    Mithilfe der Vorschrift des § 6a GrEStG können grundstückbesitzende Unternehmen und Konzerne Umstrukturierungen durchführen ...
    GermanyTax
    Arnold & Porter
    Arnold & Porter
  • Article

    Referentenentwurf des Zukunftsfinanzierungsgesetzes veröffentlicht – Steuerfreiheit von Mitarbeiterbeteiligungsprogrammen in bestimmten Konstellationen bald möglich?

    Mitarbeiterbeteiligungsprogramme gehören seit vielen Jahren zu den unternehmerischen Maßnahmen zur Gewinnung und Förderung von Mitarbeitern.
    GermanyTax
    Morrison Foerster
    Morrison Foerster
  • Article

    Und Wieder: Lohnsteuerberechnung Nach Der Tagestabelle

    Seit der Ände­rung der Lohn­steuer-Richt­li­nie 2023 und da­mit seit 01.01.2023 stellt sich die Frage, wie die Be­rech­nung der Lohn­steuer bei Ar­beit­neh­mern mit teil­weise steu­er­pflich­ti­gem und teil­weise nicht dem Lohn­steu­er­ab­zug …
    GermanyTax
    RSM Ebner Stolz
    RSM Ebner Stolz
  • Article

    261. Scope of Subject-To-Tax Clauses in German Tax Treaties

    GermanyInternational Law
    KPMG Germany
    KPMG Germany
  • Article

    076. Net Worth Tax After 1996

    GermanyTax
    KPMG Germany
    KPMG Germany
  • Article

    Breaking Down The German Royalty Barrier - A View From Ireland

    Germany has introduced measures to limit the deductibility of royalties paid by German resident taxpayers to related parties in certain circumstances.
    GermanyTax
    Matheson
    Matheson
  • Article

    EU Company Law - European Company Statute Comes Into Force With National Delays

    The European Company Statute came into force on 8 October 2004, but national delays stop companies from using it
    GermanyTax
    PricewaterhouseCoopers
    PricewaterhouseCoopers
  • Article

    German Exit Tax When Moving To Switzerland - The New "Wächtler" Decision Of The BFH

    The case bears its name "Wächtler" with regard to the plaintiff and now, after more than 10 years of proceedings and four court decisions has come to an end.
    GermanyTax
    POELLATH
    POELLATH
  • Article

    German Federal Fiscal Court Confirms Tax Treatment Of Carry Income As Disproportionate Profit Allocation

    The German carry taxation regime pursuant to Section 18, paragraph 1, number 4 in the German Income Tax Act (referred to hereafter as "Section 18") provides for a beneficial...
    GermanyTax
    Goodwin Procter LLP
    Goodwin Procter LLP
  • Showing 241–260 of 521 results

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