Source: https://www.deloitte-tax-news.de/german-tax-legal-news/index.html
Timestamp: 2019-05-21 10:49:57
Document Index: 349776846

Matched Legal Cases: ['CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', 'CJEU ', '§ 30', '§ 30', 'CJEU\n', 'CJEU ', 'CJEU\n', 'CJEU ', '§ 21', 'CJEU ', 'CJEU ']

09.05.2019 German Tax and Legal News
Federal Ministry of Finance publishes draft law to amend RETT rules on share deals
Changes are intended to broaden the scope of the rules
15.04.2019 German Tax and Legal News
11.04.2019 German Tax and Legal News
Domestic royalty WHT will not be applied to cross-border payments for online ads
Tax authorities abandon plans to apply domestic WHT rules to payments to nonresidents for online advertising.
08.04.2019 German Tax and Legal News
BFH rules merger gain is tax exempt in upstream merger into controlled fiscal unity subsidiary
BFH disallows 5% inclusion of deemed nondeductible business expenses.
28.03.2019 German Tax and Legal News
How thoughtful drafting of agreements can help in avoiding and overcoming shareholder disputes
11.03.2019 German Tax and Legal News
04.03.2019 German Tax and Legal News
01.03.2019 German Tax and Legal News
With the enactment of the German Anti-Money Laundering Act (AMLA), which was based on the 4th EU Anti-Money Laundering Directive, an electronically managed transparency register was introduced in Germany for the first time. With the 5th EU Anti-Money Laundering Directive, the European legislator now intends to further improve the preventive regime, with the aim of more effectively combatting money laundering practices and terrorist financing.
20.02.2019 German Tax and Legal News
19.02.2019 German Tax and Legal News
08.02.2019 German Tax and Legal News
Consequences of Brexit on Insurance Premium Tax liability
IPT generally will have to be paid by the policyholder.
05.02.2019 German Tax and Legal News
European Commission requests Germany to revise exit tax rules
European Commission considers German exit tax rules on capital gains taxation too restrictive in relation to EEA member states.
31.01.2019 German Tax and Legal News
Possible changes regarding the liability of a business acquirer in the event of insolvency
Deviation from the previous interpretation of Section 613a (1) German Civil Code in the case of opened insolvency proceedings: Decision of ECJ could substantially increase the risk of additional costs for the purchaser.
Lower tax court rules on pre-2016 taxability of CFC income for trade tax purposes
Lower tax court of Baden-Wuerttemberg considers CFC income exempt from trade tax in years up to and including FY 15, and questions whether subjecting such income to trade tax in subsequent years is compatible with EU law.
15.01.2019 German Tax and Legal News
Implementation of the e-commerce package in Germany - first step
Germany: Promoting cross-border e-commerce B2C - Facilitating business through the new rules as of 01.01.2019.
19.12.2018 German Tax and Legal News
CJEU rules German RETT intragroup exemption in line with EU state aid rules
RETT intragroup exemption does not constitute state aid because it prevents excessive taxation and relies on objective criteria in line with objective and purpose of the RETT law.
30.11.2018 German Tax and Legal News
27.11.2018 German Tax and Legal News
The judgement of the Thuringia Labor Court of 16 May 2018 clarified the question of the accessibility of the employee: An employee filed a lawsuit against the warning of his employer, who wanted him to have the private mobile phone number to set up an on-call duty against the employee's will. Rightly so, as the LAG Thuringia emphasized. The request to communicate the private mobile telephone number was a considerable encroachment on the employee's right of personality.
26.11.2018 German Tax and Legal News
21.11.2018 German Tax and Legal News
13.11.2018 German Tax and Legal News
Voluntary Disclosure: Risks for the former managing director of a German GmbH (limited liability company)
The identification of tax irregularities within a company brings about an obligation for the managing directors as the GmbH’s legal representatives to immediately correct the mistakes. In case of individuals who no longer act as managing directors this can lead to liability issues with respect to irregularities that occurred during their time in office.
01.11.2018 German Tax and Legal News
MOF publishes decree on exit tax consequences where Germany’s taxing rights are restricted
The decree specifically refers to the tax treaties with Spain and Luxembourg
18.10.2018 German Tax and Legal News
Uploading a copyright protected photograph on one’s website represents a violation of the exclusive right held by the copyright owner, even where the photograph in question had already been made publicly accessible on another website with the copyright owner’s consent. This is the conclusion reached by the European Court of Justice (“ECJ”) in its judgement of August 7, 2018 (Ref.: C-161/17) related to the interpretation of the term “making available to the public” within the meaning of Article 3 (1) of Directive 2001/29/EC (“Copyright Directive”), upon a respective request for a preliminary ruling handed in by the German Federal Supreme Court (“BGH”).
11.10.2018 German Tax and Legal News
MOF publishes first draft of Brexit Tax Implementation Act
Draft law includes measures to protect taxpayers from disadvantageous consequences resulting from Brexit.
02.10.2018 German Tax and Legal News
CJEU rules German trade tax rules violate EU law
CJEU rules that German trade tax rules that impose stricter conditions for the deduction of profits from shareholdings in a non-EU company than from German shareholdings violate the EU free movement of capital principle.
11.09.2018 German Tax and Legal News
21.08.2018 German Tax and Legal News
09.08.2018 German Tax and Legal News
Ministry of Finance issues draft guidance on implementation of CJEU Skandia decision
Services provided by a foreign head office to a German branch belonging to a VAT group would be taxable in Germany under the reverse charge procedure.
07.08.2018 German Tax and Legal News
02.08.2018 German Tax and Legal News
25.07.2018 German Tax and Legal News
12.07.2018 German Tax and Legal News
Commission decision on German Sanierungsklausel annulled by European Court of Justice
The European Court of Justice has ruled that the Commission decision on the State aid status of the so-called restructuring clause (‘Sanierungsklausel’) in Section 8c (1a) of the German Act on Corporate Tax is null and void. For the Commission, this decision is a serious setback, with potentially far-reaching consequences. The main reasons of the Court can be inferred from the Opinion of Advocate General Vahl, who denies the selectivity of the restructuring clause in the present case because it only restores the general ability to offset loss as the reference system in cases of companies in need of restructuring.
10.07.2018 German Tax and Legal News
05.07.2018 German Tax and Legal News
Initial Coin Offerings (ICOs) - digital corporate financing on the blockchain
ICOs are increasingly attracting interest as an alternative form of corporate financing. Young (technology) companies raise record amounts in funding. Investors seek high profits. Regulatory authorities point out risks of loss. This article discusses selected regulatory and private law issues arising in the context of ICOs.
Resignation from post-contractual non-compete obligation
The non-payment of the compensation for non-competition may cause a legally effective renunciation from post-contractual non-competition with future effect – even in unintentional form of an enraged email.
26.06.2018 German Tax and Legal News
Finance ministers of federal states recommend tightening of RETT rules
Proposed measures could create more complex rules
30.05.2018 German Tax and Legal News
29.05.2018 German Tax and Legal News
MOF abolishes VAT simplification rule for supplies in border areas
Abolition of the rule will increase the administrative burden for suppliers and customers.
18.05.2018 German Tax and Legal News
BFH questions constitutionality of 6% interest rate on tax payments
Court considers interest rate for 2015 and thereafter to be an unsubstantiated surcharge on additional tax payments.
17.05.2018 German Tax and Legal News
15.05.2018 German Tax and Legal News
Following the market economy reforms of the late 1970s, the importance of trade ties between companies located in the People's Republic of China has constantly been on the rise. In recent years, the role of Chinese outbound investments has undergone considerable change and has been subject to ever stricter regulation. Some of the rules applicable to Chinese outbound investments have recently, with effect as of March 1, 2018, been modified. The present article takes a closer look at the current legal framework for Chinese outbound investments
24.04.2018 German Tax and Legal News
17.04.2018 German Tax and Legal News
MOF issues guidance on VAT treatment of virtual currency
The guidance confirms that Germany will not impose VAT on cryptocurrency used as a form of payment.
11.04.2018 German Tax and Legal News
Decree on application of domestic anti-treaty shopping rules responds to CJEU decisions
Tax authorities respond to recent CJEU decisions and provide guidance how to apply German anti-treaty shopping rules in line with EU law
21.03.2018 German Tax and Legal News
06.03.2018 German Tax and Legal News
05.03.2018 German Tax and Legal News
Insurance Premium Tax Newsletter
09.02.2018 German Tax and Legal News
CJEU: Tour Operators Margin Scheme applies to B2B-transactions; Simplified margin calculation methods not allowed
The CJEU has ruled that Germany is in breach of EU law with respect to VAT on travel services. The ruling concerns the application of TOMS to business transactions and the application of simplified methods to calculate the margin. This decision is set to have significant implications for the entire travel industry.
08.02.2018 German Tax and Legal News
05.02.2018 German Tax and Legal News
23.01.2018 German Tax and Legal News
04.01.2018 German Tax and Legal News
German tax authorities issue guidance on filing deadlines for 2017 tax returns
The German tax authorities have issued their annual guidance on the filing deadlines for the 2017 tax returns. The filing deadline for these returns is May 31, 2018. In cases where the tax returns are prepared by an external tax advisor, the filing deadline is typically extended to December 31, 2018.
27.12.2017 German Tax and Legal News
CJEU concludes Germany’s pre-2012 anti-treaty shopping rules violate EU law
Rules are incompatible with EU parent-subsidiary directive and freedom of establishment principle
12.12.2017 German Tax and Legal News
09.11.2017 German Tax and Legal News
Final decree issued on WHT on outbound payments for software and database usage
The enhanced guidance aims to clarify areas of uncertainty.
08.11.2017 German Tax and Legal News
30.10.2017 German Tax and Legal News
Federal tax court decides in favor of shareholders
26.10.2017 German Tax and Legal News
12.10.2017 German Tax and Legal News
22.09.2017 German Tax and Legal News
Joint task force to examine tightening of RETT provisions
Certain states have launched an initiative to consider reducing the RETT threshold for share transfers from 95% to 75% or less
05.09.2017 German Tax and Legal News
Lower tax court rules change-in-ownership rules partially unconstitutional
Federal Constitutional Court now must rule on the issue
04.09.2017 German Tax and Legal News
28.08.2017 German Tax and Legal News
Remaining payable of company in liquidation should not result in cancellation of debt income
Tax authorities’ guidance provides long-awaited clarifications
21.08.2017 German Tax and Legal News
BGH ruling on up- and cross-stream collaterals in groups - Time of provision relevant for § 30 GmbHG
BGH determines the relevant evaluation date for granting real collaterals within the scope of § 30 GmbHG on the provision date and not on the date of realization
31.07.2017 German Tax and Legal News
Revised anti-treaty shopping rules referred to CJEU
CJEU asked to rule on whether anti-treaty shopping rules are compatible with EU law
19.07.2017 German Tax and Legal News
Effect of unreasonable instructions - Inconsistent rulings of the Federal Labour Court
In the past, the Federal Labor Court (Bundesarbeitsgericht) ruled that even unreasonable directives by the employer were binding for the employee until a court adjudicated about the reasonableness and thus binding force of the directive. This jurisdiction might change.
06.07.2017 German Tax and Legal News
BFH rules on forfeiture of tax loss carryforward in share transfer to parties acting in concert
BFH decision conflicts with MOF guidance
05.07.2017 German Tax and Legal News
30.06.2017 German Tax and Legal News
21.06.2017 German Tax and Legal News
BFH rules again on VAT treatment of supplies via consignment stock
Supplies made by a Dutch BV to its German customer from consignment stock located in Germany do not qualify as intra-Community supplies and, therefore, are subject to VAT.
20.06.2017 German Tax and Legal News
16.06.2017 German Tax and Legal News
Compatibility of RETT intragroup exemption with EU state aid rules referred to CJEU
If CJEU concludes unlawful state aid is involved, the European Commission then will need to make a determination.
06.06.2017 German Tax and Legal News
Draft guidance issued on WHT on outbound payments for software and database usage
Draft aims to clarify an area of uncertainty
15.05.2017 German Tax and Legal News
Rules to be partially amended on retroactive basis
02.05.2017 German Tax and Legal News
Lower house also passes rule on restructuring profits
27.04.2017 German Tax and Legal News
24.04.2017 German Tax and Legal News
21.04.2017 German Tax and Legal News
Reform of the German Investment Tax Act: Federal Ministry of Finance publishes 1st draft of the circular
The German Investment Tax Reform Act published in the Federal Law Gazette on July 26, 2016 raises a great number of practical questions – notwithstanding the objective to simplify the taxation of investment income which has been emphasised during the entire legislative procedure. The draft circular released by the Federal Ministry of Finance aims to clarify some of these questions.
04.04.2017 German Tax and Legal News
29.03.2017 German Tax and Legal News
28.03.2017 German Tax and Legal News
21.03.2017 German Tax and Legal News
The joint operation: Alternative to a supply of temporary workers?
On April 1, 2017, the AÜG reform comes into force. From this date on, a permanent use of temporary workers will no longer be possible.
20.03.2017 German Tax and Legal News
More wage justice by law – dealing with the new draft law
What is the essence of the draft Transparent Remuneration Law and what should employers consider already now?
17.03.2017 German Tax and Legal News
Provision of Mutual Legal Assistance in foreign bribery offences, examined within the framework of German – Turkish relations.
16.03.2017 German Tax and Legal News
Guidance issued on the automatic exchange of information and FATCA reporting
Official guidance covers the application of the automatic exchange of information under the CRS and FATCA
“Drop-in registered letter” of Deutsche Post AG fulfills the formal requirements of the delivery per registered letter according to § 21 GmbHG
Redemption of shares in a German GmbH: drop-in registered letter fulfills the formal requirements of a registered letter according to sec. 21 GmbHG
14.03.2017 German Tax and Legal News
06.03.2017 German Tax and Legal News
The German Federal Ministry of Finance recently published a discussion paper on the amendment of the Decree on the type, content and extent of the transfer pricing documentation.
23.02.2017 German Tax and Legal News
21.02.2017 German Tax and Legal News
BFH rules on organizational integration requirement and the need for a controlling company to be regarded as a taxable person for VAT grouping purposes
VAT Group – organizational integration can exist even if the management boards of the controlling and the affiliated companies are not identical
13.02.2017 German Tax and Legal News
Aggravated Dismissal Protection with regard to Severe Disability – Participation of the Representative Body is now essential
Missing participation of Representative Body for Severely Disabled Employees before notice of dismissal is given makes dismissal invalid.
08.02.2017 German Tax and Legal News
03.02.2017 German Tax and Legal News
02.02.2017 German Tax and Legal News
The German tax authorities have issued their annual guidance on the filing deadlines for the 2016 tax returns. The filing deadline for these returns is May 31, 2017. In cases where the tax returns are prepared by an external tax advisor, the filing deadline is typically extended to December 31, 2017.
Supplies via call-off-stock can be zero rated intra-community supplies if certain conditions are fulfilled.
19.01.2017 German Tax and Legal News
Federal cabinet approves draft bill to combat tax avoidance
Taxpayers would be subject to increased duties to cooperate, and financial institutions would be subject to increased disclosure requirements
11.01.2017 German Tax and Legal News
The State Labor Court of Rheinland-Pfalz had to decide on the consequences arising from a secret recording of a staff appraisal by using a smartphone
10.01.2017 German Tax and Legal News
05.01.2017 German Tax and Legal News
20.12.2016 German Tax and Legal News
19.12.2016 German Tax and Legal News
CbC and master file reporting requirements and additional relief from general change-in-ownership rule introduced
09.12.2016 German Tax and Legal News
Tax loss carryback possible after harmful share transfer during the relevant fiscal year
Lower court decision conflicts with MOF guidance
25.11.2016 German Tax and Legal News
23.11.2016 German Tax and Legal News
If due date is more than two years after the supply, the installment may be treated as a bad debt so that full VAT liability would arise only after payment is received
21.11.2016 German Tax and Legal News
15.11.2016 German Tax and Legal News
Inability to work during exemption from work duties after dismissal - Instruction right with respect to compensation of extra hours
Deduction of extra hours in case of an exemption from the work duties during dismissal notice period remains unaffected by later inability to work
07.11.2016 German Tax and Legal News
31.10.2016 German Tax and Legal News
The European Commission issued a proposal for an amendment to the EU ATAD (Anti Tax Avoidance Directive). It is targeting hybrid mismatches with third countries and would require Member States to enact domestic legislation by 31 December 2018 at the latest.
19.10.2016 German Tax and Legal News
The Urban Area – A solution for overheated housing markets?
18.10.2016 German Tax and Legal News
11.10.2016 German Tax and Legal News
27.09.2016 German Tax and Legal News
23.09.2016 German Tax and Legal News
Upper house proposes anti-double deduction rule for partnership structures
Proposal to be included in BEPS implementation act
16.09.2016 German Tax and Legal News
BFH rules on RETT on share deals
BFH rules RETT should be triggered only at the time an SPA is signed, not where contractual rights are assigned in a share deal.
09.09.2016 German Tax and Legal News
Corporate structuring projects and the Brexit – Time to act now? Potential Brexit consequences you need to be aware of
The Brexit will affect cross-border restructurings relating to the UK – we show you the changes you can expect.
08.09.2016 German Tax and Legal News
06.09.2016 German Tax and Legal News
Duty of members of the supervisory board to keep information confidential - No attribution of knowledge to represented company
The duty of a member of the supervisory board to keep information confidential also applies vis-a-vis the company that he/she represents in the supervisory board; the knowledge cannot be attributed to the company.
05.09.2016 German Tax and Legal News
Reform would result in a fundamental restructuring of taxation of real estate
Contingent liability of shareholders according to the BGH rulings dated 24 January 2012 and 10 May 2016 - Contingent liability of shareholders for compensation payments to exiting shareholder
Treaty override provisions apply to treaties that entered into force after the treaty override provisions were introduced
24.08.2016 German Tax and Legal News
08.08.2016 German Tax and Legal News
Statutory changes to sec. 309 no. 13 German Civil Code - Impact on Forfeiture Regulations in Employment Contracts
Changes to sec. 309 no. 13 German Civil Code as of October 2016 require amendment of forfeiture regulations in employment contracts.
29.07.2016 German Tax and Legal News
Brexit: “German” Limited – unlimited? Liability risks for shareholders in a „German“ Limited
The Brexit may lead to significant liability risks for shareholders of a UK Limited in Germany.
Court ruling on regulations applicable to cross-border relocations - Regulations of the German Reorganization Act decisive
The SE Regulation does not apply to a cross-border relocation with conversion of a French S.à r.l. into a German GmbH.
26.07.2016 German Tax and Legal News
11.07.2016 German Tax and Legal News
The Financial Court of Muenster (FG Muenster) had to decide whether the transfer of more than 50% of the shares in a GmbH by way of anticipated inheritance leads to the forfeiture of the losses carried forward in the sense of sec. 8c of the German Corporate Tax Act (KStG). In its ruling of 4th November 2015 (9 K 3478/13 F), the Financial Court of Muenster confirmed the forfeiture of the losses carried forward in such a case.
05.07.2016 German Tax and Legal News
16.06.2016 German Tax and Legal News
Private home of co-shareholder as the place of a shareholders‘ meeting
Recent decision of the German Federal Supreme Court - German Federal Supreme Court decides on validity of shareholders’ resolutions adopted in private home of co-shareholder
13.06.2016 German Tax and Legal News
On May 27, 2016 the European Commission (EU COM) has decided upon the state aid implications of the German legislator’s plan to phase-out certain lignite-fired power plants by compensating the plant operators for putting the plants into a security reserve for a period of four years. The compensation worth € 1.6 in total does not violate EU state aid rules.
09.06.2016 German Tax and Legal News
Germany to introduce CbC reporting requirements and obligation to prepare master file
02.06.2016 German Tax and Legal News
Voluntary disclosure protecting corporate bodies against criminal prosecution and enterprises against regulatory fines.
30.05.2016 German Tax and Legal News
MOF decree emphasizes importance of tax compliance management system
The existence of a Tax CMS can affect whether a taxpayer can be charged for willful or grossly negligent failure to comply
27.05.2016 German Tax and Legal News
Shift to full-time work does not increase the acquired leave entitlement
Wechsel von einer Teilzeittätigkeit zu einer Vollzeittätigkeit erhöht nicht den während der Teilzeittätigkeit erworbenen Urlaubsanspruch
25.05.2016 German Tax and Legal News
18.05.2016 German Tax and Legal News
10.05.2016 German Tax and Legal News
Evidence of power of representation of the director of a UK PLC - Mere inspection of Companies House is not sufficient
Comprehensive certificate of a UK notary as proof of authority of a director of a UK PLC towards German commercial register
27.04.2016 German Tax and Legal News
Improvement of opportunities for cross-border activities of companies
26.04.2016 German Tax and Legal News
20.04.2016 German Tax and Legal News
Tax auditors instructed not to apply recent BFH decisions on impaired intercompany loans in similar circumstances
The Ministry of Finance has published a notice instructing tax auditors not to apply recent decisions, in which the BFH held that article 9 of the OECD model tax treaty overrides the interpretation of the arm’s length principle under German domestic tax law.
12.04.2016 German Tax and Legal News
11.04.2016 German Tax and Legal News
The court’s decision was based on procedural grounds.
30.03.2016 German Tax and Legal News
OFD Frankfurt updates guidance following tax court decisions
BFH rules on input VAT recovery by management holding companies and on partnerships in a VAT group
An active holding company generally can recover input VAT and partnerships may be a controlled company in a VAT group
17.03.2016 German Tax and Legal News
State of Thuringia to increase RETT rate
RETT rate will increase from 5% to 6.5% on 1 January 2017
Tax authorities issue guidance on filing deadlines for 2015 tax returns
The German tax authorities have issued their annual guidance on the filing deadlines for the 2015 tax returns. The filing deadline for these returns is May 31, 2016. In cases where the tax returns are prepared by an external tax advisor, the filing deadline is typically extended to December 31, 2016.
11.03.2016 German Tax and Legal News
Federal Constitutional Court agenda for 2016
The Federal Constitutional Court recently published the issues that it will address during 2016
02.03.2016 German Tax and Legal News
EGC rules exception to change-in-ownership rule qualifies as unlawful state aid
The EU General Court has confirmed the decision of the European Commission that the Sanierungsklausel constitutes State aid
29.02.2016 German Tax and Legal News
BFH asks Federal Ministry of Finance to opine on whether RETT intragroup exemption constitutes state aid
RETT intragroup restructuring clause could constitute unlawful state aid under EU principles
23.02.2016 German Tax and Legal News
Partnership can be controlled party in a VAT group. German VAT group in line with the EU provisions? Nontaxable persons cannot be the controlling entity of a VAT group
The Federal Tax Court has ruled that partnerships may be a controlled company in a VAT group in certain cases. Nontaxable persons may not participate in such a group as controlling entity.
CJEU AG opines invoice corrections may have retroactive effect for input VAT deduction
AG questions German provisions deferring deduction of input VAT in case of invoice corrections.
19.02.2016 German Tax and Legal News
Constitutional court rules treaty override provision in line with the constitution
Legislature can introduce treaty override provisions that secure German taxation rights
16.02.2016 German Tax and Legal News
Tax Amendment Act 2015
The amendments apply as from 6 November 2015.
12.02.2016 German Tax and Legal News
MOF plans stricter monitoring of energy and electricity consumption
The MOF has published a draft of new transparency rules for the energy and electricity tax, as well as changes to the energy and electricity tax ordinance.
27.01.2016 German Tax and Legal News
22.01.2016 German Tax and Legal News
BMF issues guidance on triangular leasing relationships
Determination of the parties of a supply of assets for leasing purposes depends on the contractual agreements
BMF clarifies VAT treatment of split transports
Split transport transactions can be treated as direct supplies to the final destination provided that the customer is already identified at the commencement of the shipment
18.01.2016 German Tax and Legal News
New tax treaty with Netherlands applies as from 1 January 2016
New real estate clause will affect inbound investors
06.01.2016 German Tax and Legal News
Local tax court clarifies requirement for early termination of tax group
Intragroup restructuring may constitute an important reason for terminating tax consolidation before the end of the minimum five-year period
14.12.2015 German Tax and Legal News
01.12.2015 German Tax and Legal News
New draft of investment tax act likely not include a minimum shareholding requirement
27.11.2015 German Tax and Legal News
The BFH´s ruling on requirements for addresses on invoices now prohibits the mere use of a P.O. box.
Lower tax court of Munich rules on VAT invoice requirements for triangular supplies
The court has ruled that the German invoicing regulations in case of triangular supplies exceed the requirements in the EU VAT directive
26.11.2015 German Tax and Legal News
The exchange of traditional currency for units of bitcoin, and vice-versa, is exempt from VAT
22.10.2015 German Tax and Legal News
BMF clarifies that refund of incorrectly charged VAT by the tax authorities requires the repayment of the amount to the recipient
25.09.2015 German Tax and Legal News
A proposal has been issued that would abolish the participation exemption for German corporate shareholders’ capital gains from portfolio shareholdings.
18.09.2015 German Tax and Legal News
In the Verder LabTec case (C-657/13), the CJEU confirmed that German exit tax rules granting a 10 year deferral are principally in line with EU law
15.09.2015 German Tax and Legal News
Lower tax court rejects tax authorities’ interpretation of the definition of parties acting in concert in the change-in-ownership rules
31.08.2015 German Tax and Legal News
MOF clarifies Organschaft rules for atypical silent partnerships
A new circular clarifies and confirms the MOF position on the treatment of atypical silent partnerships under the tax consolidation rules
25.08.2015 German Tax and Legal News
As from January 1, 2016, the Intrastat reporting threshold for arrivals will be increased from EUR 500,000 to EUR 800,000; the threshold for dispatches will remain unchanged.
07.08.2015 German Tax and Legal News
22.07.2015 German Tax and Legal News
20.07.2015 German Tax and Legal News
Federal state Brandenburg increases real estate transfer tax rate
RETT rate increased from 5% to 6.5%
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