- from TAXGATE
In a letter dated 4 January 2018, the Federal Ministry of Finance published the base rate for calculating the advance lump sum in accordance with section 18 of the Investment Tax Act 2018...
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GroKo exploratory talks: Critical comments on the planned abolition of the flat-rate withholding tax on interest
- from Dr Thomas Elser
In their exploratory paper, the CDU/CSU and SPD have decided to abolish the flat-rate withholding tax (tax rate 26.375% including solidarity surcharge) for interest income. Instead,...
Changes to the VAT exemption for the management of investment funds as a result of the investment tax reform
- from TAXGATE
The Investment Tax Reform Act (InvStRefG) has also resulted in an amendment to Section 4 No. 8 letter h UStG as of 1 January 2018. This tax exemption...
Fourth BMF circular on the InvStG published
- from TAXGATE
On 21 December 2017, the Federal Ministry of Finance issued a fourth BMF circular on urgent application issues of the BVI and the German banking industry regarding the InvStG 2018...
Taxation of the Bitcoin investment
- from Dr Thomas Elser
Cryptocurrencies (e.g. investments in bitcoins) are increasingly establishing themselves as an asset class in their own right. On 11 December 2017, the first financial derivative (future) on...
Third BMF circular on the InvStG 2018
- from TAXGATE
On 8 November 2017, the Federal Ministry of Finance published a third BMF circular on application issues relating to the InvStG 2018 (IV C 1 - S 1980-1/16/10010...
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GroKo exploratory talks: Critical comments on the planned abolition of the flat-rate withholding tax on interest
- from Dr Thomas Elser
In their exploratory paper, the CDU/CSU and SPD have decided to abolish the flat-rate withholding tax (tax rate 26.375% including solidarity surcharge) for interest income. Instead,...
Changes to the VAT exemption for the management of investment funds as a result of the investment tax reform
- from TAXGATE
The Investment Tax Reform Act (InvStRefG) has also resulted in an amendment to Section 4 No. 8 letter h UStG as of 1 January 2018. This tax exemption...
Fourth BMF circular on the InvStG published
- from TAXGATE
On 21 December 2017, the Federal Ministry of Finance issued a fourth BMF circular on urgent application issues of the BVI and the German banking industry regarding the InvStG 2018...
Taxation of the Bitcoin investment
- from Dr Thomas Elser
Cryptocurrencies (e.g. investments in bitcoins) are increasingly establishing themselves as an asset class in their own right. On 11 December 2017, the first financial derivative (future) on...
Third BMF circular on the InvStG 2018
- from TAXGATE
On 8 November 2017, the Federal Ministry of Finance published a third BMF circular on application issues relating to the InvStG 2018 (IV C 1 - S 1980-1/16/10010...
Significant increase in risks for the consolidated tax group for income tax purposes
- from Dr Wolfgang Walter
The Federal Fiscal Court (BFH) recently issued favourable rulings on the tax group break and the minimum term of the profit and loss transfer agreement in the event of a transformation...
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