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In Germany, with the largest real estate market in Europe, the introduction of REITs has generated significant controversy. On 2 November 2006 the German government approved the draft law on German Real Estate Investment Trusts (G-REITs). On 15 December 2006 the German Lower House (Bundesrat) rendered a list of many suggestions for amendments.

2011 has brought with it a change to the German place of supply rules for event-related activities.

The German VAT provisions regarding the management of investment funds have been inadequate and subject to litigation for many years.

In its decisions of 12 December 2024 (VI R 25/22, VI R 26/22 and VI R 27/22) published on 17 April 2025, the Federal Tax Court (Bundesfinanzhof – BFH) dealt with the classification of a foreign permanent establishment as an employer under tax convention law.

In the near future, international data exchange in tax matters will revolutionize taxation procedures in Germany and other countries.

Finally, the Growth Opportunities Act passed on March 27, 2024. It has lead to a significant change to the German Value Added Tax Act (UStG), listed in Article 23, pertaining...

The Growth Opportunities Act (Wachstumschancengesetz), effective from March 28, 2024, introduced major revisions to Germany's transfer pricing regulations for intercompany financing.

New VAT obligations apply not just to big players like Amazon and eBay, but also the businesses and individuals that sell via the platforms.

Recent decisions by the German Federal Fiscal Court (BFH) on matters of Inheritance and Gift Tax (IGT) with regard to foreign trusts resolved some previous ambiguities about the Gift Tax treatment of trusts in Germany.

Germany has enacted significant reforms to its real estate transfer tax rules for share deals, addressing the controversial issue of double taxation that previously arose when signing and closing occurred at different times. The new legislation establishes a clear hierarchy between tax provisions and extends notification periods, fundamentally changing how M&A transactions involving real estate-owning companies are taxed.

According to the current draft of the German Annual Tax Act 2022 [Jahressteuergesetz 2022, JStG 2022], which will apply from 01 January 2023, the regulations on the valuation of gifts...

Der Große Senat des Bundesfinanzhofs (BFH) befasst sich in seinem am 27.3.2019 veröffentlichten Beschluss vom 25.9.2018, GrS 2/16, mit der Frage, ob einer gewerblich geprägten Personengesellschaft die

Workers in Germany are entitled to a EUR 300 one-off lump sum payment to help offset rising energy costs, which is due to be paid out in September via employers. But how does it work?