07. Dezember 2022 Federal Parliament resolves changes to the taxation of payme ... The German Federal Parliament passed the Annual Tax Act 2022 on 2 December 2022. Among other provisions, the Act introduces (transitional) legislative changes to the taxation of payments for IP rights that are registered in a German register between foreign taxpayers. Kategorien: LegislationSchlagwörter: licence, Licensing rights
24. Juni 2014 Expense deduction from royalty income paid abroad only if ex ... The finance ministry has decreed that a royalty debtor may not deduct expenses of the EEA royalty creditor from the gross royalty subject to withholding tax unless the expense was incurred solely in respect of the given licence. Kategorien: Official PronouncementsSchlagwörter: royalty, licence, licensee
