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P+P Pollath + Partners
On 13 November 2019, the Federal Ministry of Finance issued a statement on the im-plementation of the decision of the European Court of Justice in the Wächtler case (26 February 2019 - C-581/17).
Germany
P+P Pollath + Partners
On 10 December 2019, the Federal Ministry of Finance published a draft bill for a law to implement the Anti Tax Avoidance Directive (ATAD-Umsetzungsgesetz - ATADUmsG).
Morrison & Foerster LLP
Der BFH hat in drei Parallelentscheidungen bestätigt, dass eine grundbesitzverwaltende Gesellschaft die erweiterte Kürzung des Gewerbeertrages (§ 9 Nr. 1 S. 2 GewStG)
P+P Pollath + Partners
It remains to be seen, which specific evidence will have to be provided in order to prove a tax-neutral repayment of contributed equity.
DLA Piper
On May 10, 2019 (C-371/19), the European Commission brought an action against Germany for its input tax refund procedure for EU taxable persons.
SKW Schwarz
Kryptowährungen und insbesondere Bitcoin erfreuen sich zunehmender Bekanntheit.
P+P Pollath + Partners
On 21 May 2019, the German Federal Ministry of Finance published its long-awaited circular on the German Investment Tax Act in the version effective from 1 January 2018 ...
P+P Pollath + Partners
The German Federal Court of Finance revealed its position on the tax treatment of carried interest from business-type fund structures in a judgement of 11 December 2018 (VIII R 11/16).
Morrison & Foerster LLP
Der Große Senat des Bundesfinanzhofs (BFH) befasst sich in seinem am 27.3.2019 veröffentlichten Beschluss vom 25.9.2018, GrS 2/16, mit der Frage, ob einer gewerblich geprägten Personengesellschaft die
Jones Day
Existing contracts must be amended no later than December 31, 2019.
P+P Pollath + Partners
On February 26, the European Court of Justice ruled in the Wächtler case that the German exit tax in its current form violates the Agreement on the Free Movement of Persons between Switzerland and the EU ...
P+P Pollath + Partners
In February 2019, the tax authorities caused uncertainty with their view that a withholding tax of 15.825% should be retained by domestic clients of foreign providers on fees paid for online advertising (cf. Client Information of Feb 14 2019).
TMF Group
New VAT obligations apply not just to big players like Amazon and eBay, but also the businesses and individuals that sell via the platforms.
P+P Pollath + Partners
According to the current view of the tax authorities, advertising expenditures for the placement of online advertising with foreign providers may be subject to a withholding tax of 15.825 % (incl. solidarity surcharge) on domestic clients.
SKW Schwarz
The ECJ has been invoked for a preliminary ruling by the Fiscal Court in Düsseldorf.
Arnold & Porter
Mithilfe der Vorschrift des § 6a GrEStG können grundstückbesitzende Unternehmen und Konzerne Umstrukturierungen durchführen ...
P+P Pollath + Partners
For many coming from other countries, Germany is an attractive country to which to move. At the same time, each year thousands of people leave Germany for a limited period of time or permanently.
P+P Pollath + Partners
The German VAT provisions regarding the management of investment funds have been inadequate and subject to litigation for many years.
Matheson
Germany has introduced measures to limit the deductibility of royalties paid by German resident taxpayers to related parties in certain circumstances.
Arendt & Medernach
Germany is one of the main economies of Europe. In terms of fund distribution it's also one of the key jurisdictions for the Luxembourg market. On January 1st 2018, in Germany, the Tax Law will change in respect to fund taxation.
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