The Supreme Tax Court has held that the hotel costs of an employee for occasional overnight stays near the place of work rank as business expenses. This reverses the position taken in earlier cases.

The Supreme Tax Court has held that the hotel costs of an employee for occasional overnight stays near the place of work rank as business expenses. This reverses the position taken in earlier cases.

The annual tax returns submitted by corporate and other business taxpayers are usually accepted as filed, unless they are obviously incorrect or illogical, or unless the taxpayer openly discloses that he has taken a position at variance with the known views of the tax authorities. However, the assessment notices issued will be provisional subject to fiscal audit

The finance ministry has issued a decree accepting a Supreme Tax Court case of December 2002 calling for option premiums to be deferred as income until option exercise or expiry

The finance ministry has published a progress report on its efforts to date to simplify tax procedures with online assessment and collection.

In our Client Information dated 30 April 2014 we provided information on a Circular dated 23 April 2014 released by the German Federal Ministry of Finance regarding certain open issues in connection with the AIFM Tax Act.

With the Annual Tax Act 2009, the German tax legislator has stated that foreign corporations renting domestic real estate would be considered to be generating income from trade and business.

The Supreme Tax Court has held that a parent may write a subordinated loan to a subsidiary down to its fair market value calculated on the same lines as for an equity investment

Mit Urteil vom 17.12.2025 (I R 9/23) hat der BFH bestätigt, dass beim (qualifizierten) Anteilstausch nach § 21 UmwStG die Vorbesitzzeiten des übertragenden Rechtsträgers für die Anwendung des gewerbesteuerlichen Schachtelprivilegs (§§ 8 Nr. 5, 9 Nr. 2a GewStG) unberücksichtigt bleiben.

The amendment of December 22, 2003 to the EU Parent/Subsidiary Directive was officially published in the Official Journal on January 13, 2004. It enters into force 20 days later, that is on February 2, 2004. Member states have until December 31, 2004 to change their statutes, regulations and other provisions to comply.

The Federal Constitutional Court [Bundesverfassungsgericht, BVerfG] must decide whether or not the legislator is allowed to breach tax treaties with other countries.

In order to improve the business location Germany, the German Cabinet on 19 September 2012 has proposed an Act to change and simplify the company taxation and the tax law regarding travel expenses.

In a landmark-ruling, the ECJ has held that Germany's system of dividend withholding taxation infringes the right to free movement of capital as guaranteed by Art.

On February 26, the European Court of Justice ruled in the Wächtler case that the German exit tax in its current form violates the Agreement on the Free Movement of Persons between Switzerland and the EU ...

The German Federal Fiscal Court [Bundesfinanzhof, BFH] has published the first ruling on the taxation of virtual currencies. With its decision of 14 February 2023, it clarifies that capital gains...

The German Federal Fiscal Court (Bundesfinanzhof, BFH) ruled on 23 November 2022 that real estate located in Germany can be transferred tax-free by way of foreign bequest if neither...

On June 29, 2022, the German Federal Ministry of Finance ("MoF") officially extended the filing deadline for the application of the "simplified procedure" in the so-called "register cases" by one year.