20.06.2022 Update: Traffic Light Coalition Agreement On November 24, the SPD, the Greens and FDP concluded their coalition talks. The party membership of the three parties have yet to approve the Coalition Agreement. Members of the Green party can vote on the Coalition Agreement and the proposals for personnel in the ten days following 24 November 2021. Categories: Tax & Legal NewsKeywords: Income tax, Business taxation, coalition ...
10.06.2022 UPDATE: Fourth Corona Tax Assistance Act: amendments to the ... After the Bundestag adopted the Fourth Corona Tax Assistance Act in its session on 19 May 2022 following the resolution recommendation of its Finance Committee, the Act is now on the agenda of the Bundesrat for 10 June 2022. Categories: Official Pronouncements, Tax & Legal New ...Keywords: Corporation tax, Income Tax Act
07.06.2022 Federal Ministry of Finance: Effects of the so-called 9-Eur ... On 31 May 2022, the German Federal Ministry of Finance (MoF) published a circular on the salary withholding tax treatment of supplementary payments by employers to employees' expenses for local public transport during the period in which the so-called 9-Euro-Ticket is available. The circular provides practical guidance on the application of the tax exemption of Section 3 Number 15 of the German Income Tax Act (ITA) vis-à-vis the 9-Euro ticket Categories: Official Pronouncements, Tax & Legal New ...Keywords: Personal expense deduction, Income Tax A ...
08.04.2022 Tax & Legal News – Issue Q1 – April 2022 Here is our newsletter for the first quarter 2022! Covered topics: Categories: Tax & Legal NewsKeywords: Steuern / Tax
24.02.2022 Federal Ministry of Finance produces draft bill for the amen ... The Federal Ministry of Finance published a draft bill dated 14 February 2022, regulating the statutory interest rate for interest on tax arrears and tax refunds. Categories: Tax & Legal News, LegislationKeywords: interest, tax arrears, tax refunds
25.06.2021 Bundesrat approves several tax laws (including ATAD Implemen ... At its session on 25 June, the Bundesrat approved several tax laws. Categories: Tax & Legal NewsKeywords: ATAD, tax haven, land tax
18.06.2021 UPDATE: Bundestag approves Tax Haven Defence Act On 10 June 2021, the Bundestag approved the "Act to avert tax avoidance and unfair tax competition and to amend other laws". In doing so, the Bundestag followed the recommendation of the Finance Committee. Categories: Tax & Legal News, LegislationKeywords: tax haven, CFC provisions, tax avoidance
12.03.2021 Tax loss of value of shares following the opening of insolve ... If the shareholder's right of membership in a domestic stock corporation (AG) lapses because the AG is dissolved, wound up and deleted from the register as a result of insolvency, the shareholder incurs a taxable loss if he does not receive his contribution back in full or in part. Categories: Supreme Tax Court cases, Tax & Legal New ...Keywords: insolvency, value impairment, Loss utili ...
22.12.2020 Publication: Key Tax Issues at Year End for Real Estate Inve ... International tax regimes are diverse, complex and variant, and are usually full of fixed dates, terms and deadlines. Categories: Tax & Legal NewsKeywords: Real Estate
18.06.2020 Tax & Legal News June 2020 Issue 2 of the Tax & Legal News for 2020 contains includes news about the new post-covid stimulus package as well as news from the Supreme Tax Court and the European Banking Authority. Categories: Tax & Legal NewsKeywords: Steuern / Tax
16.06.2020 EBA: Report and Action Plan on dividend arbitrage trading sc ... On 12 May 2020, the European Banking Authority - EBA - published its report on the measures and reactions of the addressed authorities in the EU Member States on dividend arbitrage trading, such as Cum/Ex and Cum/Cum schemes. Categories: Tax & Legal NewsKeywords: Steuern / Tax
02.04.2020 Tax & Legal News: Issue 2, April 2020 Issue 2 of the Tax & Legal News for 2020 contains includes news about support measures against the Coronavirus as well as news from the Supreme Tax Court and the ECJ: Categories: Tax & Legal NewsKeywords: Steuern / Tax
06.02.2020 Tax & Legal News: Issue 1, February 2020 Issue 1 of the Tax & Legal News for 2020 contains includes news from the Supreme Tax Court and the Finance Ministry: Categories: Tax & Legal NewsKeywords: Steuern / Tax
20.12.2019 Tax & Legal News - December 2019 Our December 2019 Newsletter includes news about forthcoming legislation and news from the Supreme Tax Court. Categories: Tax & Legal NewsKeywords: Steuern / Tax
18.11.2019 Tax & Legal News: Issue 4 - November 2019 Our November 2019 Newsletter includes news about the Finance Act 2019 and the Land Tax reform, as well as news from the Supreme Tax Court and the European Court of Justice. Categories: Tax & Legal NewsKeywords: Steuern / Tax
09.04.2019 Tax & Legal News: Issue 2 - April 2019 Issue 2 of our Newsletter for 2019, including news about the Ministry of Finance draft discussion document for the promotion of R&D, a Supreme Tax Court decision on non-deductible deemed business expenses in relation to merger profits within a tax group, and an ECJ decision about passive income attribution from controlled companies resident in third countries Categories: Tax & Legal NewsKeywords: Steuern / Tax
18.02.2019 Tax & Legal News: Issue 1 February 2019 Our first Newsletter for 2019, including news about the tax authorities' circular on VAT for operators of an electronic market place, and court decisions on the RETT exemption and the deduction of final branch losses Categories: Tax & Legal NewsKeywords: Steuern / Tax
20.12.2018 Tax & Legal News - Issue 5, December, 2018 With news from the finance ministry, tax court cases and from Europe. Categories: Tax & Legal NewsKeywords: Steuern / Tax
26.06.2018 Tax & Legal News - Issue 4, June 2018 Some of the topics in this issue: Administration amends circular on treaty-shopping rules, Pensions paid abroad subject to limited tax liability, ECJ - Denmark to set-off final losses of foreign EU-branch. Categories: Tax & Legal NewsKeywords: Final PE losses, anti-treaty shopping ru ...
16.04.2018 Tax & Legal News April, 2018 The April edition includes news on two decisions of the German Constitutional Court, on the EU finance ministers' agreement on rules of mandatory disclosure for intermediaries and the European Commission's proposal on new rules for the taxation of the digital economy. Categories: Tax & Legal NewsKeywords: Steuern / Tax
