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Tax & Legal

Tax & Legal Newsflash – German IP nexus rules: Ministry of Finance issues circular to simplify withholding tax and capital gains tax procedures in certain treaty cases


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

2021212_Newsflash MF 11 2 2021 circular German registered rights (1)