Taxation of German-registered IP restricted following enactment of the German Annual Tax Act 2022
On 20 December 2022, the German Annual Tax Act 2022 entered into force. An essential component of this new legislation is the partial...
Philipp Redeker's Passles
Germany may require submission of transfer pricing documentation reports outside of tax audits
On 10 November 2022, the German Bundestag published a draft bill to implement Council Directive (EU) 2021/514 of 22 March 2021 amending...
Amended German IP nexus taxation rules in draft Annual Tax Act 2022
On 28 July 2022, the German Federal Ministry of Finance published the draft Annual Tax Act 2022 (German version | English unofficial...
EU Business Taxation for the 21st Century: BEFIT and DEBRA – unpacking the acronyms
The EU’s Communication on Business Taxation (EU BT 21) contains a number of measures that will radically change the tax framework for...
New proposal for German partnership ‘check the box’-style elections – what does the new ‘opt-in’ model mean for inbound investments?
The German Government recently issued a draft bill titled the ‘Corporate Income Tax Modernisation Act’ (German version (PDF)/unofficial...
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