Kategorien: Legislation (96 gefunden)

  1. 06. Oktober 2025

    Tax & Legal Newsflash – Developments in German Minimum Tax R ...

    On September 29, 2025, the German Federal Ministry of Finance (BMF) released a draft regulation regarding the structure and exchange of the Globe Information Return (GIR) as outlined in Section 75 MinStG. The regulation aims to transpose the OECD January 2025 guidance regarding the GIR into German law by standardizing reporting procedures and introducing transition-al simplifications. It also clarifies the role of the Federal Central Tax Office (BZSt) as the competent authority and secures the automatic exchange of information.

    Kategorien: Legislation, Tax & Legal Newsflash
    Schlagwörter: Gesetzgebung, Internationales Steuerrech ...
  2. 12. September 2025

    Federal Government approves Location Promotion Act Bill: Boo ...

    On 10 September 2025, the Federal Cabinet approved a draft bill to promote private investment and the financial centre (Location Promotion Bill). The draft law aims to provide a stronger impetus for private investment. To this end, the framework conditions for private investment should improve, particularly with regard to infrastructure, renewable energies and venture capital. Companies in the financial market sector will be relieved of unnecessary bureaucracy with the elimination of unnecessary auditing, reporting and disclosure requirements.

    Kategorien: Official Pronouncements, Tax & Legal New ...
    Schlagwörter: Investment Reporting, Investmentbranche, ...
  3. 11. September 2025

    Federal Cabinet agrees on draft of 2025 Tax Amendment Act

    On 10 September 2025 the Federal Cabinet reached agreement on the Tax Amendment Act 2025. The declared goal is to provide relief as broadly as possible in areas where the crises of recent years have caused increased costs for private citizens. The measures are in line with relief measures already introduced such as lower energy prices, the Federal Ministry of Finance said.

    Kategorien: Legislation
    Schlagwörter: tax amendments
  4. 14. August 2025

    Federal Ministry of Finance publishes draft bill for a Minim ...

    On August 6, 2025, the Federal Ministry of Finance (MoF) sent the draft bill for a law to adjust the Minimum Tax Act (“MTA”) and implement further measures (“MTAA – Draft”) to the associations for comment by August 11, 2025. The draft bill includes measures for the implementation of the OECD Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules from January 2025 as well as “accompanying measures" that are intended to contribute to the simplification of international tax law ("decluttering") outside the scope of the MTA.

    Kategorien: Official Pronouncements, Tax & Legal New ...
    Schlagwörter: CFC provisions, minimum taxation, Foreig ...
  7. 24. Juli 2025

    Sustainability reporting: New draft bill published to implem ...

    On 10 July 2025 the Federal Ministry of Justice and Consumer Protection (BMJV) published a new draft bill to transpose the EU Corporate Sustainability Reporting Directive (CSRD) into German law. The previous federal government had already presented a draft bill to implement the CSRD. However, the legislative process was never completed. The CSRD aims to ensure that certain companies report on the social and environmental impacts and risks of their business activities. The aim of the draft bill is to implement the directive with as little bureaucracy as possible.

    Kategorien: Official Pronouncements, Legislation
    Schlagwörter: Sustainability Reporting, European Green ...
  8. 17. Juli 2025

    The new law on defective resolutions for partnerships under ...

    With the entry into force of the Act for the Modernisation of Partnership Law (“MoPeG”) on 1 January 2024, the legislators fundamentally reformed the rules regarding defective resolutions for commercial partnerships (OHG, KG, GmbH & Co. KG). Sections 109–115 of the German Commercial Code (HGB) contain for the first time detailed provisions on resolution procedures and the judicial enforcement of resolution defects.

    Kategorien: Tax & Legal News, Legislation
    Schlagwörter: partnership, legislation
  12. 14. Januar 2025

    Service providers to report crypto-asset transactions as of ...

    To adopt the EU requirements on automatic exchange of information under Directive for Administration Cooperation (DAC) to extend to the reporting by crypto-asset service providers on transactions (transfer or exchange) of crypto-assets, the Federal Ministry of Finance (MoF) published a draft bill for a DAC8 Implementation Act (DAC8-draft) on 4 November 2024 which is to come into force on 1 January 2026.

    Kategorien: Legislation
    Schlagwörter: reporting obligation, crypto transfer
  13. 20. Dezember 2024

    Update: Former coalition parties to agree on a light version ...

    Social Democrats (SPD), the Green Party (Bündnis 90/Die Grünen) and the Liberals (FDP) have unexpectedly agreed on the implementation of selected measures from the Act for the Further Development of Tax Law (Tax Development Act) already before the early general election in February 2025. Politically highly controversial initiatives, above all the planned introduction of a national reporting obligation for tax structures, are not part of this settlement.

    Kategorien: Legislation
    Schlagwörter: Tax Reporting, child benefit
  14. 20. Dezember 2024

    Tax & Legal Newsflash

    On December 19, 2024, the European Court of Justice (CJEU) held, that it breaches the free movement of capital under Art. 63 TFEU, if WHT is refunded only to residents being in a loss-making position whereas a refund is not granted to non-residents being in a foreign loss-making position (case C-601/23, Credit Suisse Securities (Europe) Ltd. vs. Diputación Foral de Bizkaia). This judgment confirms, on the hand, the validity of the decision in the Sofina case (C-575/17, November 22, 2018) for which it was unclear whether it established general principles of CJEU jurisprudence for the future. On the other hand, the current judgment extends the Sofina principles to cases where WHT is also withheld on dividends paid to domestic recipients.

    Kategorien: Legislation, Tax & Legal Newsflash
    Schlagwörter: Gesetzgebung, legislation
  15. 09. Dezember 2024

    German Pillar 2 Tax Amendment Act published

    On 5 December 2024, the Federal Ministry of Finance published a second draft of the German Pillar 2 Tax Amendment Act (hereinafter referred to as “the draft act”) for feedback by 31 January 2025 as part of the consultation process. In addition to the aspects already included in the first draft [Newsflash, March 21, 2023], this second draft includes further amendments – inter alia – by implementing the OECD Administrative Guidance from June 2024. Furthermore, the draft act foresees that other provisions concerning international taxation are to be repealed. These include inter alia the license barrier rule under Sec. 4j of the German Income Tax Act, a rule foreseeing the non-deduction of so-called special business expenses according to Sec. 4i German Income Tax Act and the CFC taxation rule ...

    Kategorien: Legislation, Tax & Legal Newsflash
    Schlagwörter: Gesetzgebung, Pillar Two
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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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