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  • Article

    Register Cases: MoFo Supports The Federation Of German Industries (BDI) On Preparation Of Position Paper Calling For Filing Deadline Extension

    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.
    GermanyTax
    Morrison Foerster
    Morrison Foerster
  • Article

    Registerfälle: MoFo unterstützt den Bundesverband der Deutschen Industrie (BDI) bei der Erstellung seines Positionspapiers zur Verlängerung der Antragsfrist

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

    German Banker Jailed Over Cum-Ex

    A former bank board member was sentenced by a German court to three years and two months in jail for his part in a €93.4 million Cum-Ex scheme.
    GermanyCriminal Law
    Rahman Ravelli
    Rahman Ravelli
  • Article

    Update: Positive Shift Regarding Withholding Tax On Online Advertising

    In February 2019, the tax authorities caused uncertainty with their view that a withholding tax of 15.825% should be retained by domestic clients of foreign providers on fees paid for online advertising (cf. Client Information of Feb 14 2019).
    GermanyTax
    POELLATH
    POELLATH
  • Article

    Die Zusammenarbeit mit Content Creators – ist Ihr Unternehmen steuer- und sozialversicherungsrechtlich richtig aufgestellt?

    Content Creator rücken zunehmend in den Fokus der Finanzbehörden. In Nordrhein-Westfalen hat die Steuerfahndung kürzlich eine eigene...
    GermanyTax
    Oppenhoff
    Oppenhoff
  • Article

    Collaborations With Content Creators – Is Your Company Tax And Social Security Law Compliant?

    Content creators are increasingly coming under scrutiny by the tax authorities. In North Rhine-Westphalia, the tax authorities recently set up a separate division for criminal tax law.
    GermanyTax
    Oppenhoff
    Oppenhoff
  • Article

    Potential Tax Consequences Of Brexit From A German Perspective

    On 23 June, the UK is holding a referendum to decide whether it should leave or remain in the European Union.
    European UnionTax
    Reed Smith (Worldwide)
    Reed Smith (Worldwide)
  • Article

    Change In Taxation Of Partnerships. Government Draft Passed For German Act On The Modernization Of Corporate Tax Law: Right Of Choice For Trading Partnerships On Corporate Taxation.

    On March 24, 2021, the German government passed a draft bill for the modernization of corporate tax law.
    GermanyTax
    BUSE Rechtsanwälte Steuerberater
    BUSE Rechtsanwälte Steuerberater
  • Article

    German Registered IP: New Taxation Of Transactions Between Non-German Parties

    In a decree published November 6, 2020, the German tax authorities confirmed their view that transactions between non-German parties (e.g., between two U.S. companies)...
    GermanyTax
    Morrison Foerster
    Morrison Foerster
  • Article

    Abschaffung Der Richtlinie 2003/48/EG Des Rates Im Bereich Der Besteuerung Von Zinserträgen (Die „EU-Zinsrichtlinie") Beschlossen

    Am 10. November 2015 hat der Rat der Europäischen Union die Richtlinie zur Abschaffung der EU-Zinsrichtlinie angenommen.
    European UnionTax
    Mayer Brown
    Mayer Brown
  • Article

    Referentenentwurf Zukunftsfinanzierungsgesetz - Bessere Modalitäten Für Mitarbeiterkapitalbeteiligungen

    Die Bundesregierung versprach schon im Koalitionsvertrag im Hinblick auf die Bedingungen der Mitarbeiterkapitalbeteiligung in Deutschland Besserung.
    GermanyTax
    Schalast Law | Tax
    Schalast Law | Tax
  • Article

    The German Section 49 Saga Continues - Important Developments In Germany's Extraterritorial Taxation Of IP Transactions

    On June 29, 2022, the German Ministry of Finance (MoF) issued an important circular (the "2022 Circular") in the ongoing saga of the application of German Tax Act Section 49,...
    GermanyTax
    Mayer Brown
    Mayer Brown
  • Article

    Withholding Tax On Online Advertising

    According to the current view of the tax authorities, advertising expenditures for the placement of online advertising with foreign providers may be subject to a withholding tax of 15.825 % (incl. solidarity surcharge) on domestic clients.
    GermanyTax
    POELLATH
    POELLATH
  • Article

    August 2024 German Court Ruling Reshapes Tax Strategy For Luxembourg Funds

    On August 22, 2024, Germany's Federal Fiscal Court (Bundesfinanzhof) published a decision that refocuses attention on the complexities of cross-border taxation...
    GlobalTax
    Goodwin Procter LLP
    Goodwin Procter LLP
  • Article

    Update Future Financing Act – Focus On Employee Participation In Germany

    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
    GermanyFinance and Banking
    McDermott Will & Emery
    McDermott Will & Emery
  • Article

    Update Future Financing Act

    On 12 April 2023, the Federal Ministry of Finance and the Federal Ministry of Justice published the draft bill for a law on the financing of future-proof investments (Zukunftsfinanzierungsgesetz – "ZuFinG-E").
    GermanyTax
    McDermott Will & Emery
    McDermott Will & Emery
  • Article

    German Tax Circular Has Wide-Ranging Implications For IP Transactions And M&A

    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...
    GermanyTax
    Mayer Brown
    Mayer Brown
  • Article

    Geplante Änderungen Des DBA Deutschland-Schweiz

    Am 21. August 2023 haben Deutschland und die Schweiz ein umfangreiches Änderungsprotokoll zum Doppelbesteuerungsabkommen...
    GlobalTax
    Bär & Karrer Ltd.
    Bär & Karrer Ltd.
  • Article

    Lending & Secured Finance Country Comparative Guide 2022

    Originating loans to German borrowers requires a licence under German law, a European passport or an exemption from German licence rules. No licence is required if a lender acquires fully drawn...
    GermanyInsolvency/Bankruptcy/Re-Structuring
    Mayer Brown
    Mayer Brown
  • Article

    German Supreme Tax Court Rules In Favor Of Taxpayer – U.S.-German Repatriation Non-Taxable

    In upholding a lower tax court's decision, the German Federal Tax Court held that repayment of capital by a U.S. subsidiary to its German parent company would be non-taxable under German tax law.
    GlobalTax
    Ruchelman PLLC
    Ruchelman PLLC

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