- from Dr Thomas Elser
Important instrument for increasing legal certainty when designing investment structures With the introduction of the German Capital Investment Code (KAGB) around five...
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BaFin negative information - avoidance of unauthorised investment transactions in the area of alternative investments
Capital loss from an investment in the event of a so-called bad leaver clause
- from TAXGATE
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
- from Dr Thomas Elser
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
- from TAXGATE
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.
Annual Tax Act 2018 - BMF publishes draft bill
- from TAXGATE
On 25 June 2018, the Federal Ministry of Finance (BMF) published a draft bill for an Annual Tax Act 2018 ("JStG 2018"). Among other things, the draft bill contains...
InvStG 2018 - BMF letter on securities lending and interest deduction
- from TAXGATE
On 15 May 2018, the Federal Ministry of Finance published a further BMF circular on selected application issues in anticipation of the still pending comprehensive investment tax decree...
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Capital loss from an investment in the event of a so-called bad leaver clause
- from TAXGATE
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
- from Dr Thomas Elser
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
- from TAXGATE
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.
Annual Tax Act 2018 - BMF publishes draft bill
- from TAXGATE
On 25 June 2018, the Federal Ministry of Finance (BMF) published a draft bill for an Annual Tax Act 2018 ("JStG 2018"). Among other things, the draft bill contains...
InvStG 2018 - BMF letter on securities lending and interest deduction
- from TAXGATE
On 15 May 2018, the Federal Ministry of Finance published a further BMF circular on selected application issues in anticipation of the still pending comprehensive investment tax decree...
German Inbound-Investments after the introduction of a new German Investment Tax Act
- from Dr Thomas Elser
The new German Investment Tax Act ("GITA") which entered into force as of January, 1st 2018 has led to a...
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