- from Stephan Scheffold
On 16 July 2026, Federal Minister of Finance Klingbeil and Federal Minister of Justice Hubig presented a joint „Action Plan against Tax and Financial Crime“ comprising 26 measures –…
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Tighter measures in criminal tax law: The Klingbeil/Hubig Action Plan – progress to date and action required before the end of 2026
BFH judgement of 2 October 2025, IV R 14/23 – Are the benefits of the investment allowance at risk?
- from Stephan Scheffold
Mit Urteil vom 02.10.2025 (IV R 14/23) hat der BFH entschieden, dass ein Steuerstundungsmodell im Sinne des § 15b EStG…
A re-definition of the concept of a permanent establishment – what the new Federal Ministry of Finance circular of 18 June 2026 means in practice
- from Markus Schenk
In a recent article in the journal *Internationales Steuerrecht* (IStR, Issue 15, p. 616), Markus Schenk and Tobias Stiegler have…
Section 42(3) of the Investment Income Tax Act (InvStG): The prior liability test as a bottleneck for alternative investments in special investment funds
- from Dr Thomas Elser
The Location Promotion Act (StoFöG) has opened up the German market to specialised investment funds for alternative investments – in practice, however, Section 42…
Swiss holding company and German specialised personnel in the area of conflict between Swiss and German fiscal authorities
- from Tobias Stiegler
Wir aus dem Südwesten wissen es schon lange und haben seit Langem gute wirtschaftliche Beziehungen in die Schweiz (vgl. IHK-Statistik…
IWB functional approach
- from Tobias Stiegler
Internationale Unternehmensstrukturen bergen steuerliche Fallstricke – besonders wenn ausländische, niedrigbesteuerte Gesellschaften Einkünfte erzielen, die passiv sein können, obwohl wirtschaftlich eine…
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Asset Protection 2030 – Challenges for Investors and Entrepreneurs
- from TAXGATE
Europe is undergoing far-reaching changes to its regulatory framework. Our webinar is aimed at investors and entrepreneurs who wish to…
(Planned) reform of the attribution of taxation for foreign family foundations: The Federal Ministry of Finance’s draft amendment to Section 15 of the Foreign Tax Act (AStG) dated 18 November 2025 and selected outstanding practical issues
- from Stephan Scheffold
In its draft for discussion dated 18 November 2025 (IV B 5 – S 1361/00010/001/047), the Federal Ministry of Finance (BMF) plans a fundamental overhaul of the attribution taxation rules for…
Riester 2.0 from 2027: The Pension Reform Act – pension savings accounts, new guarantee levels and the tax implications
- from Stephan Scheffold
With the Pension Reform Act (Federal Law Gazette 2026 I No. 156), the legislature has introduced the most significant reform of subsidised private pension provision since its introduction…
Tighter measures in criminal tax law: The Klingbeil/Hubig Action Plan – progress to date and action required before the end of 2026
- from Stephan Scheffold
On 16 July 2026, Federal Minister of Finance Klingbeil and Federal Minister of Justice Hubig presented a joint „Action Plan against Tax and Financial Crime“ comprising 26 measures –…
BFH judgement of 2 October 2025, IV R 14/23 – Are the benefits of the investment allowance at risk?
- from Stephan Scheffold
Mit Urteil vom 02.10.2025 (IV R 14/23) hat der BFH entschieden, dass ein Steuerstundungsmodell im Sinne des § 15b EStG…
A re-definition of the concept of a permanent establishment – what the new Federal Ministry of Finance circular of 18 June 2026 means in practice
- from Markus Schenk
In a recent article in the journal *Internationales Steuerrecht* (IStR, Issue 15, p. 616), Markus Schenk and Tobias Stiegler have…
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