Kategorien: Legislation (81 gefunden)

  7. 07. Juni 2024

    Federal Cabinet approves government draft of the Finance Act ...

    At its meeting on 5 June 2024, the Federal Cabinet adopted a government draft for the Finance Act 2024 (FA 2024). Despite numerous revisions, the material amendments from the original draft from 8 May 2024 have been limited. The main changes are shown in italics and red in the following summary of the government draft in italics and red.

    Kategorien: Official Pronouncements, Tax & Legal New ...
    Schlagwörter: Real Estate, trade tax, General Tax Code ...
  8. 05. Juni 2024

    Update: Federal Ministry of Finance publishes draft bill for ...

    On 17 May 2024, the Federal Ministry of Finance (MoF) sent a draft bill for the Finance Act 2024 (FA 2024) to the professional associations for comments by 24 May 2024. The draft has now also been published on the MoF website. The law is intended to implement changes to various areas of German tax law which need adjustment. The focus is on adjustments required by EU law and case law of the European Court of Justice (ECJ), the German Federal Constitutional Court, and the German Supreme Tax Court. Furthermore, follow-up amendments to previous legislative changes will be made. This blog summarises the key content. - Meanwhile the Federal Cabinet has approved the draft bill (see Update further below at the end of this post).

    Kategorien: Official Pronouncements, Legislation
    Schlagwörter: real estate transfer tax, trade tax, Reo ...
  12. 22. Februar 2024

    Growth Opportunities Act: Dispute to continue despite compro ...

    In its session of 21 February 2024, the Mediation Committee of the Bundestag and Bundesrat has concluded its negotiations on the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness (Growth Opportunities Act). An amended legislative package was adopted but against the votes of the conservative party CDU/CSU.

    Kategorien: Legislation
    Schlagwörter: Growth Opportuity Act
  15. 08. Januar 2024

    Financing for the Future Act introduces SPACs into German la ...

    On 14 December 2023, the Financing for the Future Act (Zukunftsfinanzierungsgesetz, ZuFinG) entered into force. The law contains numerous new features and changes to German stock corporation law, such as the (re-)introduction of dual-class shares and crypto share (for details, see our blog of 8 December 2023). Importantly, the ZuFinG also introduces the so-called "Börsenmantelaktiengesellschaft", which brings in the model of Special Purpose Acquisition Companies (SPACs) into German law.

    Kategorien: Tax & Legal News, Legislation
    Schlagwörter: Public Companies Act
  18. 15. Dezember 2023

    Bundesrat approves a partial implementation of the Growth Op ...

    On 15 December 2023, the Bundesrat approved the partial implementation of the contents of the Growth Opportunities Act in the Act to Promote the Secondary Credit Market. This includes changes to the interest limitation rule and adjustments resulting from the introduction of the Act for the Modernisation of Partnerships.

    Kategorien: Official Pronouncements, Legislation
    Schlagwörter: real estate transfer tax, thin capitalis ...
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Björn Viebrock

Björn Viebrock

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Düsseldorf

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