Categories: Legislation (77 found)

1. 02.09.2024

   Switzerland: Draft bill for electronic platforms and increas ...

   The Swiss Federal Tax Administration is currently preparing an amendment to the Swiss VAT Act as of 1 January 2025 regarding the VAT treatment of the supply of goods via online platforms. In addition, and in order to finance the local pension system, the standard VAT rate shall increase further.

   Categories: Legislation

   Keywords: Switzerland, trading platforms
2. 02.08.2024

   Draft bill to modernize and reduce bureaucracy in electricit ...

   The German government published details of a draft bill to modernize and simplify the present electricity and energy tax system. Operators of charging stations for electric cars and electricity storage systems are to be relieved from excessive bureaucracy and tax obligations.

   Categories: Legislation

   Keywords: energy tax
3. 07.06.2024

   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.

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

   Keywords: Real Estate, trade tax, General Tax Code ...
4. 05.06.2024

   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).

   Categories: Official Pronouncements, Legislation

   Keywords: real estate transfer tax, trade tax, Reo ...
5. 22.03.2024

   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).

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

   Keywords: trade tax, Income Tax Act, Growth Opport ...
6. 11.03.2024

   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.

   Categories: Tax & Legal News, Legislation

   Keywords: Personal data, Data Protection
7. 27.02.2024

   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

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

   Keywords: Corporation tax, trade tax, Income Tax A ...
8. 22.02.2024

   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.

   Categories: Legislation

   Keywords: Growth Opportuity Act
9. 26.01.2024

   Update: No consent - Bundesrat fails to approve Growth Oppor ...

   In its plenary session of 24 November 2023, the Bundesrat refused to approve the Growth Opportunities Act, which requires its consent. The Bundesrat convened the Mediation Committee to discuss several individual provisions of the Act.

   Categories: Legislation

   Keywords: Growth Opportuity Act
10. 10.01.2024

    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.

    Categories: Tax & Legal News, Legislation

    Keywords: legislation
11. 08.01.2024

    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.

    Categories: Tax & Legal News, Legislation

    Keywords: Public Companies Act
12. 20.12.2023

    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.

    Categories: Tax & Legal News, Legislation

    Keywords: Corporate Governance, Public Companies A ...
13. 19.12.2023

    Budget Financing Act 2024 (electricity price package)

    The Bundestag and the Bundesrat passed the Budget Financing Act 2024 in their respective sessions on 15 December 2023

    Categories: Legislation

    Keywords: electric power duty
14. 15.12.2023

    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.

    Categories: Official Pronouncements, Legislation

    Keywords: real estate transfer tax, thin capitalis ...
15. 15.12.2023

    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.

    Categories: Tax & Legal News, Legislation

    Keywords: anti-avoidance, global minimum tax, EU-D ...
16. 24.11.2023

    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.

    Categories: Tax & Legal News, Legislation

    Keywords: Crowdfunding, Blockchain, employee taxat ...
17. 23.11.2023

    Bundestag approves Future Financing Act

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

    Categories: Tax & Legal News, Legislation

    Keywords: Blockchain, tax deferral, Income Tax Act
18. 21.11.2023

    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).

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

    Keywords: Corporation tax, Income Tax Act, Growth ...
19. 14.11.2023

    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.

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

    Keywords: Real Estate, investment funds, employee ...
20. 23.10.2023

    Bundesrat with comments on the proposed Growth Opportunity A ...

    At its sitting on 20 October 2023 the Bundesrat (Federal Council/upper house) expressed its opinion on the Growth Opportunities Act initiated by the German government, and which envisages extensive changes in tax law.

    Categories: Legislation

    Keywords: investment grant, Digital economy, elect ...
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