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.

A management equity participation program is a very important instrument when doing deals for a private equity investor.

In the past, the argument was often made that a female employee might not be entitled to a differential compensation claim due to lower pay compared to a male colleague...

The Higher Administrative Court [Verwaltungsgerichtshof, VGH] of Munich has ruled that outstanding tax debts of an insurance broker can lead to the revocation of the broker's licence...

Das Bundesministerium der Finanzen („BMF") hat am 29.06.2022 offiziell die Antragsfrist für die Anwendung des "vereinfachten Verfahrens" in ...

On 17 December 2014, the Federal Constitutional Court held that the exemption of business assets from inheritance and gift tax is unconstitutional, as it is too broad-based...

A third supplementary protocol to the Dutch tax treaty was signed on June 4. It allocates the right to tax the profits of permanent establishments exactly on the border and the wages of their employees, frees German invalidity pensions to WW II Dutch forced labourers from the Dutch tax net, and grants a Dutch credit for the German withholding tax on portfolio dividends

Existing contracts must be amended no later than December 31, 2019.

Due to an increased number of long-lasting Mutual Agreement Procedures not solved within an appropriate period of time yet, the need for a (mandatory and terminating) arbitration procedure in international double taxation cases becomes more and more obvious and relevant.

The Supreme Court has allowed deduction of German VAT borne on inputs for a Dutch building let out to other businesses on the premise that the owner would have elected to charge the outputs to VAT.

The Federal Constitutional Court announced that its long-awaited judgment on the Inheritance and Gift Tax Act will be delivered on 17 December 2014

On July 9, 2014, the German Supreme Fiscal Court decided a real estate transfer tax ("RETT") case that shines a new light on RETT structures.

Previously, in cases where a taxpayer bought several tranches of the same shares at different times and at differing acquisition costs, it was impossible to determine which specific shares were being sold if only one or some of the shares were disposed of.

The ECJ has been invoked for a preliminary ruling by the Fiscal Court in Düsseldorf.

Effective January 1st, 2024, the German legislator has revised the rules on the income assessment procedure for partnerships with legal capacity.