Kategorien: Tax & Legal News (78 gefunden)

1. 22. März 2024

   Bundesrat approves the Mediation Committee compromise on the ...

   On 22 March 2022, after tough negotiations, the Bundesrat (Federal Council) approved the compromise reached by the Mediation Committee on the text of the Act to Strengthen Growth Opportunities, Investment and Innovation as well as Tax Simplification and Fairness (Growth Opportunities Act).

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: trade tax, Income Tax Act, Growth Opport ...
2. 11. März 2024

   No right to erase personal data from the Associations Regist ...

   The Cologne Higher Regional Court decided on 3 May 2023 that a former chairman of the board of a registered association has no right to have his personal data deleted from the Associations Register.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Personal data, Data Protection
3. 27. 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 concluded its negotiations in relation to the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: Corporation tax, trade tax, Income Tax A ...
4. 10. Januar 2024

   Federal Government launches "Second Budget Financing Act"

   The Federal Government has introduced the Second Budget Financing Act. Among other things, the law provides for a higher air traffic tax from 2024, sanctions in relation to the so-called citizen's income (“Bürgergeld”) and the gradual phasing out of subsidies for agricultural diesel.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: legislation
5. 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
6. 20. Dezember 2023

   Financing for the Future Act - Significant Changes (also) to ...

   On 14 December 2023, the German Financing for the Future Act (Zukunftsfinanzierungsgesetz, ZuFinG) went into force. The law aims at promoting corporate financing via capital markets and making shares more attractive to the public.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Corporate Governance, Public Companies A ...
7. 15. Dezember 2023

   UPDATE: Update: Bundesrat approves introduction of a global ...

   On 10 November 2023, the Bundestag passed the draft bill submitted by the German government on the EU directive on global minimum taxation. The vote was based on a recommendation by the Finance Committee.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: anti-avoidance, global minimum tax, EU-D ...
8. 24. November 2023

   Bundesrat approves Future Financing Act

   On 24 November 2023, the Bundesrat (Federal Council) approved the Future Financing Act, which the Bundestag had passed just a few days earlier on 17 November 2023. The law can now be submitted to the Federal President for signature by the Federal Government and then published.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Crowdfunding, Blockchain, employee taxat ...
9. 23. November 2023

   Bundestag approves Future Financing Act

   On Friday, 17 November 2023, the Bundestag passed the Federal Government's draft bill on financing future-proof investment.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: Blockchain, tax deferral, Income Tax Act
10. 21. November 2023

    Bundestag approves Growth Opportunities Act

    On 17 November 2023, the Bundestag approved the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness (Growth Opportunities Act) in the form recommended by its Finance Committee. The Act will be presented to the Bundesrat on 24 November 2023. It cannot currently be ruled out that the Bundesrat will convene the Mediation Committee to discuss individual provisions of the Act (the climate protection investment premium, in particular, will probably be discussed).

    Kategorien: Official Pronouncements, Tax & Legal New ...

    Schlagwörter: Corporation tax, Income Tax Act, Growth ...
11. 17. November 2023

    Online form for filing obligations under the Tax Haven Defen ...

    An online form enabling the taxpayer to meet his extended duty to cooperate under Section 12 (2) of the Tax Haven Defence Act (in full “Act on Defence against Tax Avoidance and Unfair Tax Competition and amending other laws”) has been published on the homepage Federal Central Tax Office.

    Kategorien: Tax & Legal News

    Schlagwörter: General Tax Code, Tax Haven Defence Act, ...
12. 14. November 2023

    Bundestag decides on Future Financing Act

    On Thursday, 16 November 2023, the Bundestag will vote on the Federal Government's bill to finance future-proof investments.

    Kategorien: Official Pronouncements, Tax & Legal New ...

    Schlagwörter: Real Estate, investment funds, employee ...
13. 05. September 2023

    Federal Cabinet approves government draft of the Growth Oppo ...

    At its closed-door meeting in Meseberg on 30.8.2023, the Federal Cabinet adopted the government draft for a law to enhance growth opportunities, investment, and innovation as well as tax simplification and tax fairness (Growth Opportunities Act).

    Kategorien: Tax & Legal News, Legislation

    Schlagwörter: Climate Change, interest limitation, RET ...
14. 12. Juli 2023

    Ministry of Finance publishes draft bill on the implementati ...

    On Monday, 10 July 2023, the Federal Ministry of Finance sent the draft bill for the implementation of the Directive to ensure a global minimum level of taxation for multinational enterprise groups and large domestic groups in the Union (so-called Minimum Taxation Directive Implementation Act – “Implementation Bill”) to the associations with the request for comment by 21 July 2023.

    Kategorien: Tax & Legal News, Legislation

    Schlagwörter: Pillar Two, minimum taxation, EU-Directi ...
15. 10. Juli 2023

    Discussion draft for a law amending the Real Estate Transfer ...

    The Federal Ministry of Finance has sent the Federal States (“the Länder”) a draft bill to amend the Real Estate Transfer Tax Act for discussion. The main points of this bill are set out below: However, the draft may still be subject to changes in the discussion process or may even fail altogether.

    Kategorien: Tax & Legal News, Legislation

    Schlagwörter: Real Estate, real estate transfer tax, s ...
16. 20. Januar 2023

    TP Perspectives – Newsflash 16. Dezember 2022

    On Friday, December 16, 2022, the German Federal Council approved the law already adopted by the German Parliament to implement Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation and modernizing the law on tax procedure.

    Kategorien: Tax & Legal News, Legislation

    Schlagwörter: transfer pricing
17. 07. Dezember 2022

    Announcing the launch of the Japanese online courses in the ...

    The online courses will be available to anyone overseas who wants to gain an understanding of Japan’s international taxation regime. The charge for each course varies depending on the topics selected.

    Kategorien: Tax & Legal News, Japan Business Network ...

    Schlagwörter: Japan
18. 21. November 2022

    インフレーションに対応するための補償ボーナスに係る非課税措置

    2022年10月7日の連邦議会において、インフレーションに対応するための補償ボーナスに係る個人所得税の非課税措置及び社会保険料の納税義務免除が承認されました。

    Kategorien: Tax & Legal News, Japan Business Network ...

    Schlagwörter: Japan
19. 18. November 2022

    Japanese Consumption Tax: Preparing for new Qualified Invoic ...

    The Japanese government introduced a new Qualified Invoice System (‘QIS’) to Japan’s Consumption Tax (‘JCT’) regime in its 2016 Tax Reform.

    Kategorien: Tax & Legal News, Japan Business Network ...

    Schlagwörter: Japan
20. 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 ...
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