- 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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Specialised investment funds - welcome clarifications from the tax authorities
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...
Fund Location Act - BMF publishes draft bill
- from TAXGATE
On 3 December 2012, the Federal Ministry of Finance (BMF) published a draft bill for a Fund Location Act ("FoG"). The draft law is intended to promote Germany as a fund location in...
News on purchase price allocation for building depreciation via BMF working aid
- from TAXGATE
The BFH annulled the decision of the Berlin-Brandenburg tax court and referred the case to the tax court for a different hearing and decision.
Effects of the planned Corporate Sanctions Act on criminal tax law
- from Dr Frank Thiede
To date, there is no corporate criminal law in Germany in the true sense of the word. In contrast, this area of law has a long tradition, particularly in the USA, but also...
"KAGB-light" regulation - facilitating structuring options for a special AIF
- from Dr Frank Thiede
Anyone who collects capital from investors and sets up an investment vehicle (fund), regardless of its legal form, in order to utilise this capital within the framework of a defined...
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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...
Fund Location Act - BMF publishes draft bill
- from TAXGATE
On 3 December 2012, the Federal Ministry of Finance (BMF) published a draft bill for a Fund Location Act ("FoG"). The draft law is intended to promote Germany as a fund location in...
News on purchase price allocation for building depreciation via BMF working aid
- from TAXGATE
The BFH annulled the decision of the Berlin-Brandenburg tax court and referred the case to the tax court for a different hearing and decision.
Effects of the planned Corporate Sanctions Act on criminal tax law
- from Dr Frank Thiede
To date, there is no corporate criminal law in Germany in the true sense of the word. In contrast, this area of law has a long tradition, particularly in the USA, but also...
"KAGB-light" regulation - facilitating structuring options for a special AIF
- from Dr Frank Thiede
Anyone who collects capital from investors and sets up an investment vehicle (fund), regardless of its legal form, in order to utilise this capital within the framework of a defined...
VAT law changes due to the JStG 2020 in the area of e-commerce
- from TAXGATE
On 2 September 2020, the Federal Government adopted the cabinet draft ("UStG-E") for the Annual Tax Act 2020 ("JSTG 2020"). The draft contains several regulations...
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