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Article
Globale Mindeststeuer Setzt Neue Leitplanken
Die globale Mindeststeuer soll ab 2023 multinationale Unternehmen mit einem Mindeststeuersatz von 15 Prozent belegen.
GermanyTax
Morrison Foerster
Article
Can An Unmanned, Remotely Operated Plant Be A VAT Fixed Establishment? The BFH Asks The CJEU
A German municipality's purchase of sewage sludge services from an Austrian supplier has sparked a critical VAT question now before the CJEU: can a highly automated, remotely monitored plant constitute a fixed establishment under EU VAT rules? The German Federal Fiscal Court seeks clarity on whether unmanned technical resources, combined with remote oversight and subcontractor staff, create sufficient local presence to shift reverse charge liability.
GermanyTax
DLA Piper

German Domestic Anti-Abuse Rules Regarding The Taxation Of Partnerships Possibly Unconstitutional

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

German Input Tax Refund Procedure In Practice May Violate EU Law

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.

DLA Piper UK LLP

German Constitutional Court Held Parts Of Loss Forfeiture Rules Are Unconstitutional

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

Recent Developments In Tax Law – News On Commercial Partnerships

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.

McDermott Will & Schulte

German Tax Authorities Allow Tax Deductibility Of Additional Tier 1 Capital

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

Germany's Energy Price Allowance Payments For Employees—What Employers Need To Know

Under the new German Tax Relief Act 2022, as of September 1, 2022, employees subject to income tax are entitled to a one-time lump-sum energy price allowance in the amount of €300.

GermanyEmployment and HR

Ogletree, Deakins, Nash, Smoak & Stewart

The Global Minimum Tax Rules - Impact On Businesses And What To Do Now

As the Global Minimum Tax Rules ("Pillar 2") comes into force on January 1, 2023, it is now imperative for affected multinational entities to act quickly in order to implement the...

Morrison Foerster

German Tax Court Rules On Termination Of Fiscal Unity Under International Reorganization

An intra-group reorganization involving the transfer of shares in a German subsidiary does not constitute a good cause to terminate the fiscal unity.

Update: Circular Of German Federal Ministry Of Finance Regarding AIFM Tax Act

In our Client Information dated 30 April 2014 we provided information on a Circular dated 23 April 2014 released by the German Federal Ministry of Finance regarding certain open issues in connection with the AIFM Tax Act.

GermanyFinance and Banking

Das Gewerbesteuerliche Schachtelprivileg Bei (Qualifiziertem) Anteilstausch – Keine Anrechnung Der Vorbesitzzeiten Des Übertragenden Rechtsträgers

Mit Urteil vom 17.12.2025 (I R 9/23) hat der BFH bestätigt, dass beim (qualifizierten) Anteilstausch nach § 21 UmwStG die Vorbesitzzeiten des übertragenden Rechtsträgers für die Anwendung des gewerbesteuerlichen Schachtelprivilegs (§§ 8 Nr. 5, 9 Nr. 2a GewStG) unberücksichtigt bleiben.

German Federal Fiscal Court: Capital Gains On Cryptocurrencies Are Taxable

The German Federal Fiscal Court [Bundesfinanzhof, BFH] has published the first ruling on the taxation of virtual currencies. With its decision of 14 February 2023, it clarifies that capital gains...

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.

Morrison Foerster

German Exit Tax In Its Current Form Violates The Agreement On The Free Movement Of Persons (AFMP) Between Switzerland And The EU

On February 26, the European Court of Justice ruled in the Wächtler case that the German exit tax in its current form violates the Agreement on the Free Movement of Persons between Switzerland and the EU ...

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 ...

Morrison Foerster

Implementation Of Management Equity Participation (Video)

A management equity participation program is a very important instrument when doing deals for a private equity investor.

GermanyCorporate/Commercial Law

Kirkland & Ellis International LLP

VGH Munich On Tax Debts As A Reason For Unreliability

The Higher Administrative Court [Verwaltungsgerichtshof, VGH] of Munich has ruled that outstanding tax debts of an insurance broker can lead to the revocation of the broker's licence...

GermanyFinance and Banking

Request Of Management Board Members' Private Tax ID Is Permissible

The ECJ has been invoked for a preliminary ruling by the Fiscal Court in Düsseldorf.

German Constitutional Court Issues Ruling On Retroactivity Of Tax Laws

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

Showing 1–20 of 158 results

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