Mondaq All Regions - Germany: Tax
Reed Smith (Worldwide)
On 23 June, the UK is holding a referendum to decide whether it should leave or remain in the European Union.
Mayer Brown
Am 10. November 2015 hat der Rat der Europäischen Union die Richtlinie zur Abschaffung der EU-Zinsrichtlinie angenommen.
Mayer Brown
On November 10, 2015 the Council of the European Union adopted a directive on the repeal of the EU Savings Directive. The directive provides for a repeal of the EU Savings Directive from January 1, 2016 onwards.
Jones Day
The court's decision did not confirm that such rules warranting forfeiture of tax losses and tax loss carry forwards are constitutional.
P+P Pollath + Partners
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...
Eurofast Global Ltd
At the end of March 2017, the German Federal Council has approved the protocol amending the tax treaty concluded with FYR Macedonia.
Shearman & Sterling LLP
The decision of the German Constitutional Court only applies to share transfers up to 50%.
P+P Pollath + Partners
In the near future, international data exchange in tax matters will revolutionize taxation procedures in Germany and other countries.
P+P Pollath + Partners
In its decision of October 4, 2016 (IX R 43/15), the Federal Fiscal Court finally confirmed the taxation of management participations as capital gains.
Taylor Wessing
On 17 December 2014, the Federal Constitutional Court held that the exemption of business assets from inheritance and gift tax is unconstitutional, as it is too broad-based...
Deloitte Luxembourg
On 8 July 2016, the German Investment Tax Reform Act passed the Federal Council of Germany.
P+P Pollath + Partners
The coalition's agreement of June 20, 2016 heralds the provisional end of a reform pro-cess that has lasted more than 18 months.
P+P Pollath + Partners
The German Investment Tax Reform Act provides that the management of UCITS and AIFs that are comparable to UCITS is VAT-exempt as of 1 January 2018.
TMF Group
Earlier this year, the Luxembourg government announced proposed changes to the country's corporate and personal tax frameworks, including a progressive reduction (in two steps) of the corporate income tax (CIT) rate from 21% to 18%.
P+P Pollath + Partners
According to a decision published February 10, 2016, the German Federal Fiscal Court submitted to the Federal Constitutional Court the question whether or not the interest barrier rule is unconstitutional (I R 20/15).
P+P Pollath + Partners
In our Client Info dated 7 August 2015 we informed on the Discussion Draft of the German Investment Tax Reform Act published by the German Federal Ministry of Finance on 21 July 2015.
Mayer Brown
In its meeting of 18 December 2015, the German Bundesrat approved the Act on the Automatic Exchange of Information on Financial Accounts in Tax Matters and on the Amendment of other Acts (Finanzkonten-Informationsaustauschgesetz ("FKAustG")).
Mayer Brown
According to market sources, the German Ministry of Finance is going to issue a draft tax bill covering new rules on the tax treatment of so-called cum/cum transactions shortly before Christmas.
P+P Pollath + Partners
On 21 July 2015, the German Federal Ministry of Finance released a discussion draft for a proposed German Investment Tax Reform Act.
P+P Pollath + Partners
Dr Andreas Richter and Dr Maximilian Haag explain how the will trust can be used for Anglo-German estate planning without incurring a hefty tax bill.
Most Popular Recent Articles
Taylor Wessing
On 17 December 2014, the Federal Constitutional Court held that the exemption of business assets from inheritance and gift tax is unconstitutional, as it is too broad-based...
Jones Day
The court's decision did not confirm that such rules warranting forfeiture of tax losses and tax loss carry forwards are constitutional.
Deloitte Luxembourg
On 8 July 2016, the German Investment Tax Reform Act passed the Federal Council of Germany.
P+P Pollath + Partners
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...
P+P Pollath + Partners
In our Client Info dated 7 August 2015 we informed on the Discussion Draft of the German Investment Tax Reform Act published by the German Federal Ministry of Finance on 21 July 2015.
P+P Pollath + Partners
In the near future, international data exchange in tax matters will revolutionize taxation procedures in Germany and other countries.
Mayer Brown
According to market sources, the German Ministry of Finance is going to issue a draft tax bill covering new rules on the tax treatment of so-called cum/cum transactions shortly before Christmas.
P+P Pollath + Partners
In its decision of October 4, 2016 (IX R 43/15), the Federal Fiscal Court finally confirmed the taxation of management participations as capital gains.
P+P Pollath + Partners
The German Investment Tax Reform Act provides that the management of UCITS and AIFs that are comparable to UCITS is VAT-exempt as of 1 January 2018.
P+P Pollath + Partners
The coalition's agreement of June 20, 2016 heralds the provisional end of a reform pro-cess that has lasted more than 18 months.
P+P Pollath + Partners
According to a decision published February 10, 2016, the German Federal Fiscal Court submitted to the Federal Constitutional Court the question whether or not the interest barrier rule is unconstitutional (I R 20/15).
Eurofast Global Ltd
At the end of March 2017, the German Federal Council has approved the protocol amending the tax treaty concluded with FYR Macedonia.
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