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A foreign business with neither seat, place of management or branch in Germany may only appoint a fiscal representative to fulfil all German VAT obligations on its behalf and for its account where its only German sales are VAT-free and it has no input tax to be deducted. The fiscal representative may be anybody (person, firm or organisation) entitled to offer tax consulting services.

Actively Managed Certificates (AMCs) have become more and more popular in recent years. They combine the advantages of structured products with features that allow for a flexible adjustment of...

The Supreme Tax Court has held that a parent may write a subordinated loan to a subsidiary down to its fair market value calculated on the same lines as for an equity investment

EU national supervisory authorities will collect the Register of Information (ROI) pursuant to the EU's Digital Operational Resilience Act (DORA) from in scope financial entities in April 2025...

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

Founded in 1892 by the inventor of bottle cap, Crown Holdings is one of the world's leading suppliers of metal packaging for foods, beverages and household and industrial products, with revenues of US$8.5 billion in 2012.

During calender week 24, the German Federal Ministry of Finance (BMF) commented on the determination of the applicable partial exemptions with respect to investment funds...

German insurers have historically been conservative investors that are highly exposed to fixed-income investments.

This resolution will be retroactively having effect as at 1 January 2007. This will provide investors with an alternative for indirect real estate investments.

The German Ministry of Finance issued on 15 April 2010 a Tax Circular ("Tax Circular") clarifying the tax reporting obligations of German investors holding shares or similar interests in non-German partnerships and in other (corporate) entities.

On 18 December 2025, the European Securities and Markets Authority (ESMA) published a report on the revised guidelines on liquidity management tools (LMTs) for UCITS and open-ended AIFs