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On 21 May 2021, the German Bundestag (Federal Parliament) has approved the Bill on the Implementation of the European Anti-Tax Avoidance Directive...

The German tax authorities (GTA) have updated their administrative explanations on Advance Pricing Agreements (APAs) providing guidance on how they interpret the APA legislation and operate the German APA Programme.

German Federal Ministry of Finance (BMF) recently released an instruction sheet on cross-border audit cooperation with tax administrations of other countries (dated May 15, 2025).

The Court of Justice of the European Union ruled that Portugal's real estate transfer tax on restructurings violates the Capital Duty Directive when applied to share contributions in companies holding real estate. This landmark decision has significant implications for German real estate transfer tax law, where similar provisions exist for share deals involving property-holding companies, potentially rendering certain tax assessments incompatible with EU law.

A recent decision of the German High Tax Court ("Bundesfinanzhof", in short BFH) is causing a major uproar among the German private equity houses and is likely to have a substantial impact - far beyond the tax implications for current fund structures - on the future of the German private equity business.

An agreement proposal of the conciliation committee, adopted on June 5, 2013, for the Law Implementing the Administrative Cooperation Directive and to Change Tax Provisions received the consent of the German Federal Parliament on June 6, 2013.

In its decision C-931/19 ("Titanium case"), the Court of Justice of the European Union ("CJEU") ruled that a foreign company should not be considered as having a fixed establishment...

Germany is the biggest economy in Europe and the fourth-largest in the world.

In many financial restructurings to date market participants had relied on the operation of the 2003 Circular...

On April 21, 2021, the German federal parliament passed a new law that amends the German Real Estate Transfer Tax (RETT) Act.

On May 8, 2019, the German Federal Ministry of Finance published a draft tax bill, which amongst numerous other measures, provides for a severe tightening of the German real estate transfer tax rules for share deals.

In our Client Information dated 28 June 2013 we provided information that negotiations on the German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive had temporarily halted.

On 21 May 2019, the German Federal Ministry of Finance published its long-awaited circular on the German Investment Tax Act in the version effective from 1 January 2018 ...

On May 27, 2025, the German Federal Constitutional Court (Bundesverfassungsgericht) issued a landmark ruling (Case No. 2 BvR 172/24) concerning the deductibility of start-up losses within intercompany transactions...

Due to an amendment of the German foreign transactions tax act, new tax rules for foreign trusts and family foundations will come into force as of January 1, 2013.