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

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.

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.

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

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.

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

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...

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.

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.

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 ...

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...

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.

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

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

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...

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

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

Die Anwendung der Zinsschranke bei Personengesellschaften wirft erhebliche systematische und praktische Fragen auf. Diese treten besonders deutlich bei Beteiligungen von inländischen Steuerpflichtigen an ausländischen Personengesellschaften hervor, wie sie typischerweise bei internationalen Private Equity Strukturen anzutreffen sind.