Searching Content indexed under Tax by Mayer Brown ordered by Published Date Descending.
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Overview Real Estate Transfer Tax Rates - March 2019
The following table provides an overview of the current status of the real estate transfer tax rates in the individual federal states (25 March 2019).
26 Apr 2019
Limited German Tax Deductibility Of Low-Taxed License Payments Made To Related US Entities
Pursuant to the "license barrier" rule in Sec. 4j German Income Tax Act, newly introduced as of 1 January 2018, arm's length business expenses ...
25 Jul 2018
Breaking News: Plans To Hamper Real Estate Transfer Tax- Optimized Share Deals
On 21 June 2018, the Hessian Ministry of Finance issued a press release according to which the finance ministers of the Federal States agreed on several measures to aggravate the implementation of tax structures...
6 Jul 2018
German Bundesrat decides on Information Exchange on Financial Accounts
In its meeting of 18 December 2015, the German Bundesrat approved the Act on the Automatic Exchange of Information on Financial Accounts in Tax Matters and on the Amendment of other Acts (Finanzkonten-Informationsaustauschgesetz ("FKAustG")).
22 Dec 2015
Upcoming New Dividend Stripping Tax Rules Regarding Trades With German Stock Over The Record Date
According to market sources, the German Ministry of Finance is going to issue a draft tax bill covering new rules on the tax treatment of so-called cum/cum transactions shortly before Christmas.
11 Dec 2015
Abschaffung Der Richtlinie 2003/48/EG Des Rates Im Bereich Der Besteuerung Von Zinserträgen (Die „EU-Zinsrichtlinie") Beschlossen
Am 10. November 2015 hat der Rat der Europäischen Union die Richtlinie zur Abschaffung der EU-Zinsrichtlinie angenommen.
European Union
24 Nov 2015
Decision on Repeal of Directive 2003/48/EC of the Council on Taxation of Savings Income ("EU Savings Directive")
On November 10, 2015 the Council of the European Union adopted a directive on the repeal of the EU Savings Directive. The directive provides for a repeal of the EU Savings Directive from January 1, 2016 onwards.
European Union
23 Nov 2015
The German Federal Constitutional Court Declared the Inheritance Tax Law Not Fully Constitutional — Order of Continued Validity Until June 30, 2016
In a judgement released on December 17, 2014 (1 BvL 21/12), the Federal Constitutional Court (Bundesverfassungsgericht – "BVerfG") declared the applicable Inheritance and Gift Tax law partly (especially the exemption regulations for business assets) unconstitutional.
31 Dec 2014
Real Estate – Aktuelle Entwicklungen Und Rechtsprechung - Winter 2014
Mit Urteil vom 9. Juli 2014 (II R 49/12) hat der BFH zur mittelbaren Änderung des Gesellschafterbestandes nach § 1 Abs. 2a GrEStG durch anderweitige Zurechnung des Gesellschafteranteils entschieden.
29 Dec 2014
Real Estate - Recent Developments And Decisions - Winter 2014
In its ruling of July 9, 2014 (II R 49/12), the BFH decided on an indirect change in partners pursuant to Sec 1 Para 2a GrEStG through a different attribution of the interest.
29 Dec 2014
Adaptions Of Investment Tax Law To German Capital Investment Act – AIFM Tax Act Passed At The Second Attempt
After it had not been passed in the mediation committee in the past legislative period, the act on the adaption of the German Investment Tax Act and other acts to the AIFM Implementation Act has now been adopted at the second attempt.
6 Jan 2014
Cancellation Of VAT Discount For Hotels Threatened
In early 2010 the German government introduced a substantial discount on VAT for hotels and reduced the standard 19 percent rate to 7 percent.
18 Jul 2013
Tightening Of The Rules For Structures Aimed At Avoiding German Real Estate Transfer Tax – "RETT-Blocker"
An agreement proposal of the conciliation committee, adopted on June 5, 2013, for the Law Implementing the Administrative Cooperation Directive and to Change Tax Provisions received the consent of the German Federal Parliament on June 6, 2013.
24 Jun 2013
Refund Of German Withholding Taxes – Good News For Foreign Investors
In its decision dated October 20, 2011, (Case C-284/09), the court of justice of the European Union, (ECJ), has held that Germany violates the principle of free movement of capital as set out in the rules of the European Union (EU) and the European Economic Area (EEA).
17 Jan 2012
The legal form of a European Stock Corporation is an interesting alternative for mid-sized partnerships and also for large corporations
A European Stock Corporation (“Societas Europaea”, abbreviated “SE”) is a type of corporation which can be established in any European Union member state pursuant to European Law.
30 Sep 2009
New Circular of German Ministry of Finance Regarding Thin Capitalization Rules
The Federal Ministry of Finance has given further guidance on the interpretation of German thin capitalization rules in a Circular dated July 22, 2005 ( "the Circular"). The Circular follows a previous Circular of the German Federal Ministry of Finance, dated July 15, 2004, which was released after the new thin capitalization rules came into force on January 1, 2004.
United States
11 Oct 2005
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