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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

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Publications

Hogan Lovells Publications

Double standards for the taxation of intra-group financing

The German Federal Ministry of Finance has published a draft law for the implementation of the EU Anti-Tax Avoidance Directive (ATAD Implementation Act) on 10 December 2019. This draft...

Hogan Lovells Publications

COVID-19 – Real Estate Tax Issues in Europe

There are huge challenges for the real estate sector in Europe in the current environment, with tenants looking to re-negotiate leases or unable to pay their rents, property valuations...

Hogan Lovells Publications

Tax relief measures in consideration of effects of the coronavirus announced by the German Federal Ministry of Finance in a letter dated 19 March 2020

The Federal Ministry of Finance has issued today to the tax authorities of the German federal states a letter in which it deals with possible actions in order to tackle undue hardships...

News

German Withholding Taxes in “Total Buy-Out” IP Agreements

In a recently published decision, the German Federal Tax Court (Bundesfinanzhof, BFH) clarified for the first time that a remuneration for the complete transfer of rights in the context of...

Brochures

Welcome to the world of data centres

The global data centre colocation market is projected to reach USD73.804 billion by 2023 from USD31.25 billion in 2017 growing at a CAGR of 15.4% during the forecast period. Are you...

News

Our international service and experience in the gaming industry

How we can help you to face challenges in the gaming industry worldwide.

News

German Tax Treatment of Royalties Regarding Software License and Database Licenses

Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted ...

Hogan Lovells Publications

Global Media, Technology and Communications Quarterly - Spring 2017

Our Spring edition of the GMCQ focuses on the global legal and regulatory challenges facing online businesses in 2017 and identifies some of the things that digital businesses can do to...

Insights

BEPS Update – Germany on the Way to Limit the Tax Deductibility of Royalties
Registered Content

A new legislative approach of the German tax authorities, which had been leaked in December 2016 (see our earlier report), was passed on Thursday, 27 April 2017, as one of the very last...

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