In its judgement of 5 July 2018 (C-320/17), the ECJ ruled that, where a holding company leases a building to a company that...
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Federal government adopts "Annual Tax Act 2018"
We have already reported on the Annual Tax Act 2018, the draft bill for which was presented by the Federal Ministry of Finance on 25 June 2018. The draft bill passed by the Federal Cabinet on...
BaFin negative information - avoidance of unauthorised investment transactions in the area of alternative investments
Important instrument for increasing legal certainty when designing investment structures With the introduction of the German Capital Investment Code (KAGB) around five...
Capital loss from an investment in the event of a so-called bad leaver clause
The Hamburg Fiscal Court (3 K 30/16) has ruled on the tax recognition of a loss from the sale of a significant shareholding in a...
German real estate investments - important legislative proposals re the taxa-tion of foreign investors and share deals
Two important German tax law changes have been proposed by the German legislator that will have significant impact on the...
Share deals - Planned changes to the Real Estate Transfer Tax Act
The coalition agreement of 14 March 2018 provides for certain arrangements to avoid real estate transfer tax (GrESt) by means of share deals to be restricted.
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