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Germany's Federal Ministry of Finance has proposed a fundamental shift in how exchange crypto-assets like Bitcoin and Ether are taxed, moving them from "other income" to investment income with a flat 25% tax rate. The reform abolishes the one-year tax-free holding period for new acquisitions while introducing withholding tax obligations for domestic crypto-asset service providers. How will these changes affect long-term investors, high-income earners, and the operational burden on crypto platforms?

In its ruling of July 9, 2014 (II R 49/12), the BFH decided on an indirect change in partners pursuant to Sec 1 Para 2a GrEStG through a different attribution of the interest.

Moore spielen für den natürlichen Klimaschutz eine wichtige Rolle. Im natürlichen Zustand beheimaten sie seltene Tier- und Pflanzenarten, speichern große Mengen Wasser in der Landschaft und gehören zu den effektivsten Kohlenstoffspeichern der Erde.

On November 6, 2020, the German Ministry of Finance (BMF) issued a circular (the "Circular") interpreting a long-ignored provision of German tax law confirming that German income tax applies...

On 23 April 2012 the Federal Republic of Germany and the Grand Duchy of Luxembourg signed a new Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital ("Treaty").

It is no longer a question of whether the German tax practice will be reformed, rather a question of when and how the reform will take place.

A European Stock Corporation (“Societas Europaea”, abbreviated “SE”) is a type of corporation which can be established in any European Union member state pursuant to European Law.

Der seit dem 1. Januar 2021 geltende neue § 15b Abs. 8 InsO sieht vor, dass eine Verletzung steuerrechtlicher Zahlungspflichten nicht vorliegt, wenn zwischen dem Eintritt der Zahlungsunfähigkeit nach § 17 InsO ...

On 8 July 2016, the German Investment Tax Reform Act passed the Federal Council of Germany.

Dr Andreas Richter and Dr Maximilian Haag explain how the will trust can be used for Anglo-German estate planning without incurring a hefty tax bill.

The following table provides an overview of the current status of the real estate transfer tax rates in the individual federal states (25 March 2019).