Tax & Legal

Unlocking the full potential of the Single Market for Europe's entrepreneurs: On 18 March 2026 the European Commission presented its proposal for EU Inc., which is an optional, digital-by-default European corporate framework. It will make it easier for businesses to start, operate and grow across the EU – incentivizing them to stay in Europe, and encourage those who once looked elsewhere to return.

The Supreme Tax Court has held that a closed private equity/venture capital fund is a trading venture taxable in its country of establishment. If it is exempt there by reason of local regulation, its income does not revert to German taxation by virtue of treaty or statutory provisions on conflicts of qualification.