Aug 01, 2023 Fifteen years after introducing the “trend setting” interest barrier rule, German Finance Ministry proposes further interest cap rule By Katharina Kubik Philipp Redeker Viktoria Keil The German Federal Ministry of Finance (BMF) recently released the draft “Growth Opportunities Act” (Wachstumschancengesetz). If enacted,...
Jan 12, 2023 Taxation of German-registered IP restricted following enactment of the German Annual Tax Act 2022 By Martin Rehberg Dr. Norbert Schneider Christian Sistermann Philipp Redeker Franziska Leich +2 more... Show less On 20 December 2022, the German Annual Tax Act 2022 entered into force. An essential component of this new legislation is the partial...
Nov 17, 2022 Germany may require submission of transfer pricing documentation reports outside of tax audits By Katharina Kubik Philipp Redeker Viktoria Keil On 10 November 2022, the German Bundestag published a draft bill to implement Council Directive (EU) 2021/514 of 22 March 2021 amending...
Aug 30, 2022 Amended German IP nexus taxation rules in draft Annual Tax Act 2022 By Martin Rehberg Christian Sistermann Stephan Eilers Philipp Redeker Sarah Bond Franziska Leich +3 more... Show less Background of the draft law On 28 July 2022, the German Federal Ministry of Finance published the draft Annual Tax Act 2022 (German...
Sep 08, 2021 EU Business Taxation for the 21st Century: BEFIT and DEBRA – unpacking the acronyms By Philipp Redeker The EU’s Communication on Business Taxation (EU BT 21) contains a number of measures that will radically change the tax framework for...
Mar 31, 2021 New proposal for German partnership ‘check the box’-style elections – what does the new ‘opt-in’ model mean for inbound investments? By Georg Roderburg Philipp Redeker Sören Lehmann The German Government recently issued a draft bill titled the ‘Corporate Income Tax Modernisation Act’ (German version (PDF)/unofficial...
Feb 16, 2021 German taxation of non-German IP transactions – new decree assists some multinationals but forces others to litigate By Martin Rehberg Philipp Redeker Magnus Bleifeld Dr. Norbert Schneider Christian Sistermann Jan Brinkmann +3 more... Show less For almost a year, there has been a fierce debate about whether Germany has the right to tax (based on a very old and formerly unenforced...
Jan 15, 2021 US multinationals and German dividends – withholding tax relief at risk? By Stephan Eilers David Beutel Philipp Redeker Florian Oppel +1 more... Show less The relief from withholding taxes (WHT) is an important parameter for corporate structures and tax planning of multinational enterprises...