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

Yesterday, the Commission presented a proposal for a regulation on a statute for a European Foundation ("FE").

Die Anwendung der Zinsschranke bei Personengesellschaften wirft erhebliche systematische und praktische Fragen auf. Diese treten besonders deutlich bei Beteiligungen von inländischen Steuerpflichtigen an ausländischen Personengesellschaften hervor, wie sie typischerweise bei internationalen Private Equity Strukturen anzutreffen sind.

In a series of rulings in 2019 and 2020, the German Federal Fiscal Court has abandoned its decades-long ruling practice on implicit group support and the blocking effect of para.

The ministry of finance has issued a decree to the effect that factoring shall be charged to VAT from July 1, 2004 following the ECJ case of MKG-Kraftfahrzeug-Factoring-GmbH of June 23, 2003.

The German Act on the Adaption of Investment Fund Taxation in Connection with the AIFM Directive (the "AIFM Tax Act") did not pass the legislative process prior to the Federal Election. Initially, it was envisaged that the AIFM Tax Act should enter into force on 22 July 2013.

Debt-to-equity swaps offer distressed companies a path to financial recovery by converting creditor receivables into equity, but they carry significant valuation risks that can expose new shareholders to unexpected liabilities. This analysis examines the legal framework governing these complex restructuring instruments in Germany, including insolvency plan proceedings and StaRUG restructuring procedures. Understanding the critical risk factors and implementation strategies is essential for creditors, distre

The finance ministry has issued a decree on the calculation of the 75% of salary limit indicating a possibly excessive promise reflecting future salary rises.

The German Constitutional Court (Bundesverfassungsgericht) issued a decision in respect to a tax law that had retroactive effect when it was enacted.

On June 8 the German Ministry of Finance issued a circular clarifying that transfers of intangible assets, such as goodwill or customer lists, should be treated as a service for German VAT purposes.

To help our clients navigate the coronavirus (COVID-19) crisis, Arnold & Porter has established a Coronavirus Task Force covering a wide range of issues and challenges.

Last year, the German Federal Fiscal Court [Bundesfinanzhof, BFH] ruled that when companies are transferred to the next generation, an application for so-called full exemption can be made...

In early 2010 the German government introduced a substantial discount on VAT for hotels and reduced the standard 19 percent rate to 7 percent.

On 21 June 2018, the Hessian Ministry of Finance issued a press release according to which the finance ministers of the Federal States agreed on several measures to aggravate the implementation of tax structures...

As a result of tax benefits available under German tax law and high returns on investment, German ship funds have enjoyed increasing popularity in recent years, attracting a considerable amount of equity from private investors. Ship funds are vehicles which collect private equity from a limited number of investors to build and operate one or more ships (eg, container ships). The return on investment consists of tax benefits (in particular, losses which can be offset against earnings) on the one

Der BFH hat mit Urteil vom 19.11.2025 (I R 41/22) entschieden: Allein der Abschluss eines neuen DBA genügt, um eine Entstrickungsbesteuerung nach § 4 Abs. 1 Satz 3 EStG auszulösen – ohne jedes aktive Zutun des Steuerpflichtigen.

Wegen des Coronavirus haben zahlreiche Unternehmen auf die Arbeit im Home Office umgestellt. Dieses Arbeitsmodell kann jedoch nach der jetzigen Gesetzeslage ungeahnt hohe Steuerrisiken in sich Bergen.

Selling a business is a complex endeavor—strategically, operationally, and above all, from a tax perspective. In many cases, serious tax preparation...

The key measures envisaged include the proposal for a so-called "Carbon Border Adjustment Mechanism" – or CBAM for short – for selected sectors, scheduled for 2021 in the context of a re-newal of the Energy Tax Directive.