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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.
News
06 July 2023
As of January 1, 2024, German Act to Modernize the Law on Partnerships (MoPeG) will fundamentally reform the legal treatment of partnerships . In response to potential consequences to...
News
26 April 2023
With the recently published draft of a "Future Financing Act", the federal government has reacted to the criticism on the tax treatment of equity instruments granted to employees. ...
News
16 December 2021
Most company groups rely on shareholder and / or intragroup loans in order to manage the liquidity requirements within the group and easily transfer cash from one entity to another as and...
News
30 September 2021
On 1 July 2021, the “Act Amending the German Real Estate Transfer Tax Act” came into force. The legislative reform was previously the subject of public debate for several years...
Insights and Analysis
14 May 2020
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...
Insights and Analysis
09 April 2020
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...
Insights and Analysis
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
14 June 2019
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...
News
13 June 2019
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...
