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Steuern & Recht

M&A Tax Newsflash


In unregelmäßiger Reihenfolge und zu gegebenen Anlässen erscheinen hier die M&A Newsflash Ausgaben zu steuerrelevanten Geschehnissen und Transaktionen im M&A Bereich.

June 2018:            EU Mandatory Disclosure Regime for M&A transactions 

2018_06 – M&A Tax Newsflash EU MDR

June 2018:            Substantial changes of German RETT law possible 

2018_06 – M&A Tax Newsflash 6_18.RETT

November 2017:  Federal Fiscal Court declares also new circular on recapitalization gains as inapplicable 

2017_11 – M&A Tax Newsflash Sanierungserlass

November 2017:  Capital gains from the sale of shares by a foreign corporate shareholder fully tax  exempt 

2017_11 – M&A Tax Newsflash 11_17.§8b Abs.3

September 2017: Update: German loss forfeiture rules questioned to be unconstitutional for share transfers of more than 50% 

2017_09 – M&A Tax Newsflash 9_17.§8c KStG Update

August 2017:       German w/t on dividends and license payments might be against EU law 

2018_04 – M&A Tax Newsflash 8_17.§ 50d Abs. 3

May 2017:           German change of control rules on loss limitation declared invalid by Constitutional Court 

2016_05 – M&A Tax Newsflash 5_16.§8c KStG

February 2016:  Tax High Court considers Interest Capping Rules unconstitutional; now pending at the Constitutional Court 

2016_02 – M&A Tax Newsflash 2_16.Interest Capping Rules

August 2015:     VAT deduction for transaction costs: ECJ decides in favour of active management holding companies 

2015_08 – M&A Tax Newsflash 8_15.VAT on transaction costs

August 2015:    RETT exposure: Constitutional Court dismisses low RETT values for share deals (and reorg.’s) since 2009 

2015_08 – M&A Tax Newsflash 8_15.RETT valuation