Tax & Legal

Kategorien: Alle (11 gefunden)

1. 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 ...
2. 28. Oktober 2022

   Bundesrat adopts recommendations of its committees on the Fi ...

   In its meeting today, the Bundesrat (Federal Council) by and large adopted the various demands and requests for review made by its committees in their representations on the Finance Bill 2022.

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: Corporation tax, Income Tax Act, Finance ...
3. 15. September 2022

   Federal Cabinet introduces a simplification of tax legislati ...

   On 14 September 2022, the Federal Cabinet approved a draft Finance Bill 2022, a working model for a bill to temporarily reduce the VAT rate on gas supplies made through the natural gas grid, and to amend the Energy and Electricity Tax Act peak compensation scheme.

   Kategorien: Tax & Legal News

   Schlagwörter: Royalty income, basic tax-free allowance ...
4. 05. August 2022

   Ministry of Finance: Draft Finance Bill 2022

   On 28 July 2022, the Federal Ministry of Finance (MoF)) sent its draft of a Finance Bill 2022 to the industry associations with a request for comments by August 11.

   Kategorien: Legislation

   Schlagwörter: Licensing rights, Finance Bill
5. 28. Dezember 2020

   German Bundesrat approved Finance Bill 2020

   In its plenary session of 18 December 2020 the Bundesrat approved the Finance Bill 2020.

   Kategorien: Legislation

   Schlagwörter: Annual Tax Act 2020, Finance Bill
6. 03. Oktober 2020

   Tax & Legal Newsflash - 1 October 2020

   Information on the Finance Bill 2020 (Bundesrat Committees submit recommendations to Bundesrat).

   Kategorien: Tax & Legal Newsflash

   Schlagwörter: Finance Bill
7. 14. November 2019

   Bundestag approve Finance Act 2019

   On 7 November 2019, the Bundestag approved the Act on the Further Tax Promotion of Electric Mobility and the Amendment of Further Tax Regulations (Finance Act 2019 – “FA19”) in the version recommended by the Finance Committee of the Bundestag.

   Kategorien: Official Pronouncements, Legislation

   Schlagwörter: electric mobility, Finance Bill
8. 06. November 2019

   UPDATE. Federal Cabinet adopts Real Estate Transfer Tax Amen ...

   On 31 July 2019, the Federal Cabinet adopted the government draft of the "Real Estate Transfer Tax Amendment Act".

   Kategorien: Legislation

   Schlagwörter: real estate transfer tax, RETT, Finance ...
9. 02. August 2019

   Finance Bill 2019 gets green light from Federal Cabinet

   On 31 July, the Federal Cabinet adopted a draft Finance Bill 2019 referred to as the "Act on the Further Tax Promotion of Electric Mobility and on the Amendment of Further Tax Regulations". As its name suggests the bill focuses on tax incentives for electro-mobility but includes legislation in numerous other areas of tax law.

   Kategorien: Legislation

   Schlagwörter: Share Deals, acquisition costs, Finance ...
10. 17. Mai 2019

    Finance Bill 2019: proposed changes to the real estate trans ...

    Following the discussions of the Conference of Finance Ministers of the Federal States, the government has included in the Finance Bill 2019 amended regulations in respect of so-called “share deals” in real estate transactions. Aim of the proposed rules is a tightening of the financial framework around the indirect "transfers" of real estate held through companies and other associations of persons.

    Kategorien: Official Pronouncements

    Schlagwörter: RETT, indirect transfers of real estate, ...
11. 14. Mai 2019

    Draft Finance Bill 2019: Bill for the Further Tax Stimulatio ...

    On 8 May 2019, the Federal Ministry of Finance published a draft bill for the proposed legislation on the further tax stimulation of electro-mobility and changes to other tax regulations.

    Kategorien: Official Pronouncements

    Schlagwörter: Finance Bill