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BMF publishes letter on cum/cum transactions

In a letter dated 17 July 2017 (IV C 1 - S 2252/15/10030 :005), the Federal Ministry of Finance (BMF) issued a...

First automatic exchange of information on financial accounts in tax matters on 30 September 2017

The German Federal Ministry of Finance (BMF) has published a list of countries with which the first...

Restriction on the creditability of capital gains tax pursuant to Section 36a EStG - declaration and reporting obligation for certain cum/cum transactions for the 2016 assessment period

On 3 April 2017, the Federal Ministry of Finance issued a comprehensive statement on the application of the new Section 36a EStG. Introduced with the Investment Tax Reform Act, this...

First BMF circular on the InvStG 2018 published / Determination of the partial exemption rate

The Federal Ministry of Finance (BMF) today published an initial BMF circular on the InvStG 2018. The BMF letter answers questions in connection with the...

§ Section 8c KStG unconstitutional

In its decision of 29 March 2017 published on 12 May 2017 (case no. 2 BvL 6/11), the Federal Constitutional Court declared the regulation on the reduction of...

Restriction on loss offsetting for acquisitions of shareholdings in corporations unconstitutional

The Federal Constitutional Court today published the long-awaited decision of 29 March 2017, according to which the provision of Section 8c sentence 1 of the German Corporation Tax Act...

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First automatic exchange of information on financial accounts in tax matters on 30 September 2017

The German Federal Ministry of Finance (BMF) has published a list of countries with which the first...

Restriction on the creditability of capital gains tax pursuant to Section 36a EStG - declaration and reporting obligation for certain cum/cum transactions for the 2016 assessment period

On 3 April 2017, the Federal Ministry of Finance issued a comprehensive statement on the application of the new Section 36a EStG. Introduced with the Investment Tax Reform Act, this...

First BMF circular on the InvStG 2018 published / Determination of the partial exemption rate

The Federal Ministry of Finance (BMF) today published an initial BMF circular on the InvStG 2018. The BMF letter answers questions in connection with the...

§ Section 8c KStG unconstitutional

In its decision of 29 March 2017 published on 12 May 2017 (case no. 2 BvL 6/11), the Federal Constitutional Court declared the regulation on the reduction of...

Restriction on loss offsetting for acquisitions of shareholdings in corporations unconstitutional

The Federal Constitutional Court today published the long-awaited decision of 29 March 2017, according to which the provision of Section 8c sentence 1 of the German Corporation Tax Act...

Anti-Tax Avoidance Act on the home straight

The StUmgehBekG passed the Bundestag on 27 April 2017. A vote in the Bundesrat is expected at the beginning of June. This vote...

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