Categories: Tax & Legal Newsflash (27 found)

1. 18.07.2023

   Tax & Legal Newsflash – German Growth Opportunities Act

   Draft for a German Growth Opportunities Act published

   Categories: Legislation, Tax & Legal Newsflash

   Keywords: Steuern / Tax, Gesetzgebung
2. 21.03.2023

   Tax Insights from Global Structuring - Germany publishes Pil ...

   The Federal Ministry of Finance (MoF) published a draft law on March 20, to implement the ‘Pillar Two’ Directive ensuring a global minimum taxation for multinational groups and large domestic groups in the European Union (so-called Minimum Tax Directive Implementation Act - MinBestRL-UmsG). The publication of the German draft law follows the formal adoption by the EU Council to adopt Pillar Two on December 15, 2022.

   Categories: Legislation, Tax & Legal Newsflash

   Keywords: Gesetzgebung, EU-Recht, Pillar Two
3. 28.07.2022

   Tax & Legal Newsflash – German IP nexus rules

   Draft bill on the taxation of payments for rights registered in a German register

   Categories: Legislation, Tax & Legal Newsflash

   Keywords: Steuern / Tax, Gesetzgebung
4. 29.06.2022

   Tax & Legal Newsflash – German IP nexus rules

   Ministry of Finance issues a new circular to extend the simplified withholding tax procedure to payments received before 1 July 2023

   Categories: Tax & Legal Newsflash

   Keywords: Steuern / Tax
5. 28.03.2022

   Compliance-Trap in International Insurance Programs

   We have been noticing an increased number of notifications to the Federal Central Tax Office during tax audits for the failure by German subsidiaries and permanent establishments to declare and pay over German Insurance Premium tax on premiums paid by a foreign group entity to an insurer domiciled outside the EU or EEA. This can prove very costly.

   Categories: Tax & Legal Newsflash

   Keywords: Insurance / Versicherungen, secondary li ...
6. 18.11.2021

   Foreign managing directors, board members & authorized signa ...

   Our Newsletter comments upon the recent trend of German tax authorities - particularly during wage tax audits - to consider whether a wage tax withholding obligation has arisen in cases where non-resident managing directors, board members and, in some cases, authorized signatories of German companies work for and in the interest of a German legal entity.

   Categories: Tax & Legal Newsflash

   Keywords: Steuern / Tax
7. 09.11.2021

   Tax & Legal Newsflash - Italy issues draft circular on hybri ...

   The Italian Tax Authorities (ITA) launched, on October 18, a public consultation on the draft interpretative Circular Letter (the ‘Draft Circular’), which, at 111 pages, covers the application of the hybrid mismatch arrangements rules (the ‘Hybrid Rules’) as governed by Legislative Decree 142/2018 (the ‘ATAD Decree’) that implements the ATAD Directives through domestic italian legislation.

   Categories: Tax & Legal Newsflash

   Keywords: Steuern / Tax
8. 08.11.2021

   Federal Ministry of Finance further explains tax treatment o ...

   The Federal Ministry of Finance has responded to the business associations ' questions regarding its circular of 11 May 2021 on the revised tax treatment of guarantee commitments. The response includes explanations to key terms used in the circular.

   Categories: Tax & Legal Newsflash

   Keywords: Steuern / Tax
9. 25.10.2021

   Changed tax treatment of guarantee commitments

   Through the release of various circulars, the German Federal Ministry of Finance has issued comments on the various VAT and Insurance

   Categories: Tax & Legal Newsflash

   Keywords: Steuern / Tax
10. 16.07.2021

    Update: Tax & Legal Newsflash – German IP nexus rules: Minis ...

    The circular dated 11 February 2021 covers royalty payments and capital gains in foreign-to-foreign cases where the German nexus is purely based on a registration of rights in a German public register

    Categories: Tax & Legal Newsflash

    Keywords: Steuern / Tax
11. 15.04.2021

    Tax & Legal Newsflash – German real estate transfer tax refo ...

    On April 14, 2021, after a long legislative process, the Finance Committee of the German parliament (“Bundestag”) has completed its consultation process on the law amending the Real Estate Transfer Tax Act (RETTA).

    Categories: Tax & Legal Newsflash

    Keywords: Steuern / Tax
12. 24.03.2021

    Tax & Legal Newsflash – ATAD Implementation Act: Government ...

    On 24 March 2021, a government draft bill aiming to implement the Anti-Tax Avoidance Directive (ATAD) passed the cabinet (in the following referred to as “Draft”) after lengthy political efforts.

    Categories: Tax & Legal Newsflash

    Keywords: Steuern / Tax
13. 20.01.2021

    Tax & Legal Newsflash - German draft bill on the modernizati ...

    On January 20, 2021, the German Government adopted the draft bill on the modernization of the relief from withholding taxes and the certification of withholding tax paid (“Abzugsteuerentlastungsmodernisierungsgesetz; AbzStEntModG).

    Categories: Tax & Legal Newsflash

    Keywords: Steuern / Tax
14. 23.11.2020

    Tax & Legal Newsflash - Draft law on the modernization of th ...

    On 20 November 2020, the Federal Ministry of Finance published a draft bill on the modernization of the relief from and the certification of withholding taxes.

    Categories: Tax & Legal Newsflash

    Keywords: Steuern / Tax
15. 06.11.2020

    Tax & Legal Newsflash – Non-residents' income from domestic ...

    On 6 November 2020, the Federal Ministry of Finance issued a circular regarding the obligation for non-resident taxpayers to submit tax returns for license income from rights registered in a domestic register. Read our Newsflash here:

    Categories: Tax & Legal Newsflash

    Keywords: non-residents, licensing fees
16. 03.10.2020

    Tax & Legal Newsflash - 1 October 2020

    Information on the Finance Bill 2020 (Bundesrat Committees submit recommendations to Bundesrat).

    Categories: Tax & Legal Newsflash

    Keywords: Finance Bill
17. 07.07.2020

    Ministry of Finance: No Covid 19 deferral of deadline for re ...

    At a Federal Press Conference on 6 July 2020, the Ministry of Finance in Berlin made the surprise announcement that, following a decision of the Minister of Finance, Germany will not be exercising the option given in the recent EU Directive to extend the reporting deadlines for DAC 6.

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

    Keywords: Coronavirus (COVID-19), DAC 6
18. 19.03.2020

    Tax Authorities release tax measures to combat the effects o ...

    This morning both the Federal Ministry of Finance and the Supreme Tax Authorities of the Federal States (“the Länder”) released a circular and a decree (respectively) introducing tax measures to combat the effects of the coronavirus (COVID- 19 /SARS-CoV-2). In this Newsflash we would like to inform you of the measures.

    Categories: Tax & Legal Newsflash

    Keywords: Coronavirus (COVID-19), tax support meas ...
19. 11.12.2019

    Tax & Legal Newsflash - draft ATAD Implementation bill

    On 10 December 2019, the Federal Ministry of Finance (MoF) provided various federations and associations with a draft bill on the Implementation of the Anti-Tax Avoidance Directive (ATAD Implementation Act) for comment. The decision of the Cabinet has already been scheduled for 18 December 2019.

    Categories: Tax & Legal Newsflash

    Keywords: Steuern / Tax
20. 14.10.2019

    Publication of draft proposal regarding mandatory disclosure ...

    On 9 October 2019, the German Government passed the draft proposal regarding the implementation of mandatory disclosure rules for cross-border tax arrangements. The draft proposal was forwarded to the German Federal Counsel on 10 October 2019 for further consultation.

    Categories: Tax & Legal Newsflash

    Keywords: Steuern / Tax
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