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