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A German Investment Act and Investment Tax Act came in into effect in early 2004.

The finance ministry has drafted a new decree to resolve some of the doubts on the application of the thin capital rules following a change in the law for 2004.

The new Administrative Principles replace the old provisions for the determination of bank branch dotation capital which expired on 31 December 2000. The new rules will take full effect from 1 January 2004.

The so-called Act to Strengthen Germany as a Fund Jurisdiction added an exemption to the German VAT Act from VAT for management services rendered to "venture capital funds" (Wagniskapitalfonds) with effect from 1 July 2021.

On April 12, 2023, Germany's Federal Ministry of Finance and the Federal Ministry of Justice published the draft bill for a law on the financing

Investors in private equity funds pool their capital to acquire equity interests in companies. A fund manager—often a limited liability company (GmbH)—selects, manages, and sells those interests at a profit. In addition to a fixed management fee, the manager receives so-called carried interest (or “Carry”).

Since the amend­ment of the Ger­man wage tax gui­de­lines in 2023 and the­re­fore since 1 Ja­nu­ary 2023, the ques­tion ari­ses as to how wage tax has to be cal­cu­la­ted for em­ployees with in­come which is partly ta­xable and partly ex­empt ...

The coalition's agreement of June 20, 2016 heralds the provisional end of a reform pro-cess that has lasted more than 18 months.

Der Bund und die Länder bieten wegen der erheblichen Auswirkungen der Corona-Krise Steuerpflichtigen, die unmittelbar und erheblich von der Corona-Krise betroffen sind...

Corporate restructurings across the European Union have long been on the top of the agenda to accomplish the EU single market.

Germany's Immediate Tax Investment Program introduces significant new tax incentives aimed at boosting corporate e-mobility.

Germany's advance lump-sum taxation regime imposes annual deemed investment income on German tax-resident investors in qualifying investment funds, regardless of distributions.

On 15 De­cem­ber 2023, the Fe­deral Coun­cil of Ger­many pas­sed the law to im­ple­ment the Mi­ni­mum Tax Di­rec­tive. This spe­ci­fies the re­qui­re­ments that large cor­po­rate groups will have to

Nachdem der Bundestag bereits vor zwei Wochen das Jahressteuergesetz 2022 beschlossen hatte, hat heute auch der Bundesrat dem Jahressteuergesetz 2022 zugestimmt.

The following case involves Germany on one side, but this example may be applicable for many other jurisdictions.