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German court clarifies rules on foreign landlords' tax status
Our experts explore what the national tax court's decision on permanent establishment means for international real estate investorsThe German Federal Tax …
Germany's fourth Covid Tax Relief Act – What it means for your business
Europe's largest economy widens tax relief package again in a liquidity boost for struggling small and medium-sized firmsThe Covid pandemic is not over …
Abolishing digital taxes one part of the OECD's global tax reform
The OECD announced in October 2021 final agreement, by 136 of the 140 base erosion and profit shifting (BEPS) Inclusive Framework countries (including …
Federal Ministry of Finance reacts to the ruling of the Fiscal Court of Hesse on cum/cum trades
The German Federal Ministry of Finance has now reacted to the ruling regarding cum/cum-trades of the Fiscal Court of Hesse dated 28 January 2020 by way …
German Federal Tax Court decides that "Sweet Equity" can be taxed at beneficial capital gains tax rates – what does this mean for financial investors?
The German tax treatment of disposal proceeds of so-called "sweet equity" had until recently been somewhat unclear: While the German tax authorities …
Real estate transfer tax (“RETT”) reform likely to be implemented on short notice
The German RETT reform is gaining momentum and an updated draft bill is contemplated to be voted on by the German parliament as early as mid-April. While …
Beyond Brexit Legal Guide 2021
The UK formally left the EU on 31 January 2020 and the transition period ended on 31 December 2020. The UK and EU trade relationship is now governed by …
Future Cities series: Green taxes vs climate change
As Covid-19 savages tax receipts, will green levies help governments pursue their green agendas or choke off growth? This article is part …
Restructuring and turnaround: tax implications of financial restructurings (Germany)
Introduction Businesses are struggling. Many have lost a significant portion of their annual revenue as a result of lockdowns and other measures to …
Germany: DAC6 – The impact of the new EU Disclosure Rules on Lending Transactions
With effect from 1 July 2020, new mandatory disclosure obligations to tax authorities of certain cross-border arrangements have come into force in …
COVID-19: Pressure Points: TAX RELIEF MEASURES (GERMANY)
Update 23 April 2020: The German government has announced new plans to implement additional tax measures in order to ease the burden of the COVID-19 …
COVID-19: The Government's response (Germany)
Updated 3 April 2020 The German legislature has enacted a package of measures to enable businesses to face the impact of COVID-19. FINANCE The German …
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