For companies, the GeschGehG initially means increased protection of their trade secrets.

On January 25, 2012, the German Federal Ministry of Finance has published a circular regarding the withholding tax relief of foreign companies.

For many coming from other countries, Germany is an attractive country to which to move. At the same time, each year thousands of people leave Germany for a limited period of time or permanently.

Questions often arise in practice with regard to Carry structures and their treatment under the German Capital Investment Code.

Non-EU managers from countries not yet regarded as passport-eligible may continue to market in Germany on the basis of the national private placement regime

The German Federal Government plans to revise the so-called attribution taxation applicable to German-resident founders/settlor and beneficiaries of foreign family foundations and trusts under Section 15 German Foreign Tax Act (Außensteuergesetz – AStG).

In the last year of the current Grand Coalition, the German Federal Ministry of Finance has made a remarkable proposal: an Act to Strengthen Germany as a Fund Jurisdiction.

As of January 1, 2018, AIFM registered under § 2 (4) of the German Capital Investment Code or the EuVECA Regulation are obliged to create a standardized three-page information sheet...

Existing funds which no longer invest after July 22, 2013 are not required to comply with the provisions of the KAGB, even if the manager of such funds also manages funds which still make investments.

The case bears its name "Wächtler" with regard to the plaintiff and now, after more than 10 years of proceedings and four court decisions has come to an end.

On July 16, 2020 the CJEU passed a ground-breaking ruling on Privacy Shield and standard contractual clauses, which will have a significant impact on international data transfer, particularly on data transfer ...

On 20 May 2020, the German federal government passed into law the 15th Ordinance amending the Foreign Trade Ordinance (the 15th FTO Amendment).

On 15 September 2015, the competent state minister, Monika Grütters, released the revised proposed legislation on the reform of the cultural property law.

The German VAT provisions regarding the management of investment funds have been inadequate and subject to litigation for many years.

In the near future, international data exchange in tax matters will revolutionize taxation procedures in Germany and other countries.

Recent decisions by the German Federal Fiscal Court (BFH) on matters of Inheritance and Gift Tax (IGT) with regard to foreign trusts resolved some previous ambiguities about the Gift Tax treatment of trusts in Germany.

The amendments are expected to enter into force shortly.

On April 8, 2020, the German cabinet resolved a draft law to amend the German Foreign Trade Act. The draft law generally tracks the Ministerial Draft presented by the German Federal Ministry of Economics and Energy...

On 27 May 2021, the German Supreme Tax Court published two decisions dated 1 December 2021 regarding the taxation of management participations (Ref. VIII R 21/17 and VIII R 40/18).

According to the current view of the tax authorities, advertising expenditures for the placement of online advertising with foreign providers may be subject to a withholding tax of 15.825 % (incl. solidarity surcharge) on domestic clients.