- from Patrick Bubeck
I. Background to add-back taxation German income tax law treats corporations as independent taxable entities. Accordingly, their results are initially only...
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Government draft of the new Foreign Tax Act - areas of action for future add-back taxation (valid from 2022)
Cologne tax court: Allocation of bonus shares not a capital gain
- from TAXGATE
In its judgement of 11 March 2020, the Cologne Fiscal Court ruled that the allocation of shares in a third-party company, which is based on a...
The next step in the tax jungle: the Tax Havens Defence Act
- from Tobias Stiegler
The Federal Ministry of Finance has published the draft bill for the defence against tax avoidance and unfair tax competition and for amending other laws....
Trading GmbH, Spardosen GmbH etc. - does that make sense?
- from Dr Thomas Elser
Trading shares and financial instruments is becoming increasingly popular with private investors. Many traders are currently thinking about expanding their trading activities...
Discharging the managing director of a GmbH & Co. KG
- from Dr Gerhard K. Balz
The Federal Court of Justice has issued a judgement for the practice of GmbH & Co. KG with regard to the discharge of the managing director of the general partner GmbH...
Specialised investment funds - welcome clarifications from the tax authorities
- from Dr Frank Thiede
While the BMF had already commented in detail on application issues relating to mutual investment funds (see, for example, TAXGATE Blog of 14 June 2017), the...
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Cologne tax court: Allocation of bonus shares not a capital gain
- from TAXGATE
In its judgement of 11 March 2020, the Cologne Fiscal Court ruled that the allocation of shares in a third-party company, which is based on a...
The next step in the tax jungle: the Tax Havens Defence Act
- from Tobias Stiegler
The Federal Ministry of Finance has published the draft bill for the defence against tax avoidance and unfair tax competition and for amending other laws....
Trading GmbH, Spardosen GmbH etc. - does that make sense?
- from Dr Thomas Elser
Trading shares and financial instruments is becoming increasingly popular with private investors. Many traders are currently thinking about expanding their trading activities...
Discharging the managing director of a GmbH & Co. KG
- from Dr Gerhard K. Balz
The Federal Court of Justice has issued a judgement for the practice of GmbH & Co. KG with regard to the discharge of the managing director of the general partner GmbH...
Specialised investment funds - welcome clarifications from the tax authorities
- from Dr Frank Thiede
While the BMF had already commented in detail on application issues relating to mutual investment funds (see, for example, TAXGATE Blog of 14 June 2017), the...
BMF tightens documentation requirements for transfer prices
- from TAXGATE
The 2020 BMF letter on administrative principles dated 3 December 2020 (hereinafter referred to as "VG 2020") contains regulations for examining the deferral of income between internationally affiliated companies...
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