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TMF Group, in association with ACCA, looks at the big issues for businesses planning to set up or expand in Germany and the tax and accounting regulations to consider.

The German Supreme Court ruled that U.S. companies with its management centre in Germany have legal capacity. The new ruling has a fundamental impact on corporate and tax law and may achieve avoidance of German co-determination.

In a world filled with new challenges, Germany faces the task of remaining competitive in an international comparison. An attractive capital market is a key factor for facilitating investment in innovative...

After it had not been passed in the mediation committee in the past legislative period, the act on the adaption of the German Investment Tax Act and other acts to the AIFM Implementation Act has now been adopted at the second attempt.

Although many legal aspects have to be observed within the course of the sale of distressed loans, there are no legal obstacles in Germany which would bar such sales.

Although online shop providers had to implement extensive changes to consumer rights (in particular, the new rules regarding the right of withdrawal) on the basis of the implementation of the EU Consumer Rights Directive (2011/83/EC) only in June of this year.

Our Advisory explores the potential impact of the German government's draft amendment to the real estate transfer tax law.

On 10 May 2022, the German Ministry of Finance published its final administrative guidance on the income taxation of crypto assets, esp. crypto currencies.

Implementation of the Organisation for Economic Co-operation and Development (OECD)'s Pillar 2 – a global minimum taxation framework...

On 10 December 2019, the Federal Ministry of Finance published a draft bill for a law to implement the Anti Tax Avoidance Directive (ATAD-Umsetzungsgesetz - ATADUmsG).

German banks have issued "Genussscheine" qualifying as tier two banking capital. Such Genussscheine have been subscribed by UK corporate investors. Under the German/UK Tax Treaty, Genussscheine are named in the dividend article providing for a 15% German withholding tax. For many years, the German Federal Fiscal Office therefore rejected applications for the full refund of the German taxes withheld. In the judgement of December 11, 2003 the Lower Fiscal Court of Cologne now decided that income f