The ministry of finance has decreed that all trade tax assessments (notices of chargeable trading income) should be issued subject to the outcome of cases currently pending before the Supreme Tax Court and the Constitutional Court on the conformity of the Trade Tax Act with the constitution.

Die globale Mindeststeuer soll ab 2023 multinationale Unternehmen mit einem Mindeststeuersatz von 15 Prozent belegen.

The EU has published its report on the results of the 2003 public consultation on the recast of the Sixth Directive. Editorial suggestions have been taken into account; calls for changes in substance have not.

The Bundesrat passed the Investment Fund Modernisation Bill in its November 28 sitting. Formal enactment into law is expected to follow shortly.

The cost-plus method is one of the three transfer pricing methods accepted by the German tax authorities. (The other two are the comparable uncontrolled price method and the resale price method.)

The finance ministry has just published its latest tax revenue estimates showing further falls of € 1.4 bn in 2004 and of € 3.4 bn in 2005.

The court's decision did not confirm that such rules warranting forfeiture of tax losses and tax loss carry forwards are constitutional.

The German Tax Court has requested that the Constitutional Court declare as unconstitutional domestic anti-abuse rules regarding the taxation of partnerships.

On May 10, 2019 (C-371/19), the European Commission brought an action against Germany for its input tax refund procedure for EU taxable persons.

According to several German newspapers (e.g. Handelsblatt), German Federal Minister of Finance Christian Lindner proposed new terms for employee participation.

It is charged to trade tax in its own right, but allocates its remaining income to the partners for inclusion in their tax returns.

At the end of March 2017, the German Federal Council has approved the protocol amending the tax treaty concluded with FYR Macedonia.

With the decrees of November 5, 2025, the tax authorities are following the Federal Fiscal Court's ruling for the first time and relaxing the rules on commercial infection.

A new finance ministry decree bases the rate on the London gold price, now that there is no longer a Frankfurt gold fixing

Until recently, the German tax characterization of so-called Additional Tier 1 Capital instruments issued under the so-called Basel III framework was uncertain.

The Supreme Tax Court has accepted the sale of a building three years after the event as an appropriate indication of the then market value where other factors point to lack of change in the interim.