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Alvarez & Marsal
Germanys Supreme Tax Court (BHF) recently published two decisions dealing with the income tax treatment of Management Equity Plans (MEP), in which the court confirmed its established case law.
Alvarez & Marsal
Effective 1st January, 2024, the German legislator has further improved the tax environment for employee share plans as part of the Future Financing Act ("Zukunftsfinanzierungsgesetz").
Alvarez & Marsal
Effective January 1st, 2024, the German legislator has revised the rules on the income assessment procedure for partnerships with legal capacity.
Schlun & Elseven Rechtsanwalte
Given the increasing number of tax audits currently taking place, those offering holiday accommodation in Germany should be well advised to check their information on income ...
Bär & Karrer
Im Transaktionskontext fallen regelmässig signifikante Beraterkosten an, welche der Mehrwertsteuer unterliegen. Für eine Käufer- oder Verkäufergesellschaft...
POELLATH
The case bears its name "Wächtler" with regard to the plaintiff and now, after more than 10 years of proceedings and four court decisions has come to an end.
POELLATH
The Financing for the Future Act (ZuFinG) comprises, in addition to a number of other reforms to strengthen Germany as a fund jurisdiction, the VAT exemption of management services for all Alternative Investment Funds (AIFs), ...
Oppenhoff & Partner
Impressive innovations are anticipated in the metaverse and are thus causing an extraordinary stir in a multitude of areas of life. In the meantime, hardly any other field...
Schalast
Die Bundesregierung versprach schon im Koalitionsvertrag im Hinblick auf die Bedingungen der Mitarbeiterkapitalbeteiligung in Deutschland Besserung.
CONVINUS
Das Doppelbesteuerungsabkommen Deutschland-Schweiz (DBA D-CH) beinhaltet mit Art. 4 Abs. 3 DBA D-CH - der sogenannten überdachenden Besteuerung - eine praxisrelevante...
Morrison & Foerster LLP
The Draft Act shall introduce a number of changes to the law of financial markets, corporate law, and tax law. The purpose of these changes is the strengthening of the German capital market...
Morrison & Foerster LLP
Mitarbeiterbeteiligungsprogramme gehören seit vielen Jahren zu den unternehmerischen Maßnahmen zur Gewinnung und Förderung von Mitarbeitern.
McDermott Will & Emery
On 12 April 2023, the Federal Ministry of Finance and the Federal Ministry of Justice published the draft bill for a law on the financing of future-proof investments (Zukunftsfinanzierungsgesetz – "ZuFinG-E").
Oppenhoff & Partner
The German Federal Fiscal Court (Bundesfinanzhof, BFH) ruled on 23 November 2022 that real estate located in Germany can be transferred tax-free by way of foreign bequest if neither...
Morrison & Foerster LLP
The circulated draft of the German Implementation Act of Global Minimum Taxation Act ("Draft") is applicable to any entity group (multi-national, as well as domestic) with an annual turnover...
Oppenhoff & Partner
The German Federal Fiscal Court [Bundesfinanzhof, BFH] has published the first ruling on the taxation of virtual currencies. With its decision of 14 February 2023, it clarifies that capital gains...
Schoenherr Attorneys at Law
According to several German newspapers (e.g. Handelsblatt), German Federal Minister of Finance Christian Lindner proposed new terms for employee participation.
Morrison & Foerster LLP
Under the German Corporate Income Tax Act (Sec. 32 para. 1 no. 2 German Corporate Income Tax Act, KStG), in the case of dividend payments, non-EU pension funds...
European Union
Altenburger
The global COVID-19 pandemic accelerated existing trends in remote work, e-commerce, and automation. As working from home seems not to cause any loss of productivity...
Bär & Karrer
Am 21. August 2023 haben Deutschland und die Schweiz ein umfangreiches Änderungsprotokoll zum Doppelbesteuerungsabkommen...
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