PwC

Tax & Legal

Tax & Legal News – December 2019


Our December 2019 Newsletter includes news about forthcoming legislation and news from the Supreme Tax Court.

Official Pronouncements

  • Bundestag adopts Act for Mandatory Reporting of Cross-Border Tax Planning Arrangements
  • Ministry of Finance draft bill for the implementation of the Anti-Tax Avoidance Directive (ATAD Implementation Act)

Tax Court Cases

  • Inheritance Tax: spousal residence exemption
  • VAT-free sale of endowment policies on the secondary endowment policy market. 

News in Brief

Tax&Legal News -December 2019