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.

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

Is it Feasible for Employees Assigned to Germany to Remain on the Payroll of the Parent Company? PwC Frequently Asked Question.

Germany and the Netherlands signed a new double taxation treaty on 12 April 2012.

The finance ministry has published a progress report on its efforts to date to simplify tax procedures with online assessment and collection.

The amendment of December 22, 2003 to the EU Parent/Subsidiary Directive was officially published in the Official Journal on January 13, 2004. It enters into force 20 days later, that is on February 2, 2004. Member states have until December 31, 2004 to change their statutes, regulations and other provisions to comply.

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 Ttax Court decided that the write-down of a loan to a shareholder does not constitute a hidden distribution as the anticipated loss of the loan asset has not yet been realised.

The European Commission has proposed a Code of Conduct for all procedures under the Arbitration Convention with the object of avoiding double taxation on intra-community trade.

On 16 May 2024 the Ger­man Bun­des­tag ad­op­ted the draft of an ap­pli­ca­tion law for the BEPS-MLI, which was pre­sen­ted by the Ger­man go­vern­ment on 7 Fe­bru­ary 2024. On 14 June 2024...

The Supreme Tax Court has held that the Canadian double tax treaty of 1981 - in force up to 2000 - does not make treaty exemption dependent upon actual taxation in the other state.

The Cologne Fiscal Court has ruled that taxpayers may be entitled to interest on delayed tax refunds under EU law, even when the initial refusal was based on incorrect application of a double taxation agreement rather than direct EU law provisions. This decision extends beyond previous rulings that limited interest claims to cases involving EU directives, potentially opening new avenues for taxpayers facing prolonged withholding tax refund delays.

On 23 June, the UK is holding a referendum to decide whether it should leave or remain in the European Union.

German tax residents must report worldwide income on their tax returns, including rental income from foreign properties and investment earnings from abroad.

On 24 September 2025, the German Federal Ministry of Finance (Bundesfinanzministerium) published an updated version of the guidance on International Mutual Agreement and Arbitration Procedures...

The establishment of a PE remains a key tax issue for companies operating internationally, as it is decisive for the allocation of taxable profits between different jurisdictions...

Foreign investors should be advised that there is no guidance at which tax office they may claim a withholding tax refund based on the ECJ decision.

On 24 March 2021, Germany and the Netherlands signed an amending protocol (Protocol) to amend the Germany – Netherlands Income Tax Treaty (2012) (Treaty) as amended by the 2016 protocol...

Mithilfe der Vorschrift des § 6a GrEStG können grundstückbesitzende Unternehmen und Konzerne Umstrukturierungen durchführen ...