20.07.2023 Trade tax addback of costs for grant of cable retransmission ... In a most recent decision, the Supreme Tax Court held that payments for granting cable retransmission rights may be added back for trade tax purposes pursuant to Section 8 No. 1 (f) of the German Trade Tax Act. Categories: Supreme Tax Court casesKeywords: trade tax addback, Licensing rights
07.12.2022 Federal Parliament resolves changes to the taxation of payme ... The German Federal Parliament passed the Annual Tax Act 2022 on 2 December 2022. Among other provisions, the Act introduces (transitional) legislative changes to the taxation of payments for IP rights that are registered in a German register between foreign taxpayers. Categories: LegislationKeywords: licence, Licensing rights
05.08.2022 Ministry of Finance: Draft Finance Bill 2022 On 28 July 2022, the Federal Ministry of Finance (MoF)) sent its draft of a Finance Bill 2022 to the industry associations with a request for comments by August 11. Categories: LegislationKeywords: Licensing rights, Finance Bill
28.11.2017 Limited taxpayers: withholding tax on cross-border licensing ... At the beginning of November 2017 the Federal Finance Ministry published the long-awaited circular on its intended application of the rules (Section 50a Income Tax Act)applying to limited taxpayers and withholding tax on cross-border licensing of software and databanks. Categories: Official PronouncementsKeywords: International Tax, administrative princi ...
