- from TAXGATE
On 25 January 2017, the German government passed the "Act against harmful tax practices in connection with the transfer of rights". This is intended to prevent...
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Federal government adopts licence barrier
Modernisation of the taxation procedure: additional criminal tax law risks
- from TAXGATE
Since the beginning of the year, the Act on the Modernisation of Taxation Procedures has introduced new regulations that entail additional risks...
Liability of the controlled company can be expensive
- from TAXGATE
A recent tax court judgement provides an opportunity to draw attention to the frequently neglected indirect consequences of fiscal unity relationships, such as those found in corporate groups in a...
Management participation as a source of income in addition to the employment relationship
- from Tobias Stiegler
In its judgement of 4 October 2016 (IX R 43/15, published on 25 January 2017), the Federal Fiscal Court ruled that the capital gain from a capital investment...
International fund structures put to the test - need for action for investors and fund initiators under the new investment tax law from 2018
- from Dr Frank Thiede
As of 1 January 2018, investors will be confronted with a new taxation regime that will affect the selection of fund products and the...
Share profits of the medium-sized holding company to be favoured again from 2017
- from Dr Wolfgang Walter
Actually, the tax authorities are once again concerned with plugging real or perceived tax loopholes. This may be the case for some companies through...
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Modernisation of the taxation procedure: additional criminal tax law risks
- from TAXGATE
Since the beginning of the year, the Act on the Modernisation of Taxation Procedures has introduced new regulations that entail additional risks...
Liability of the controlled company can be expensive
- from TAXGATE
A recent tax court judgement provides an opportunity to draw attention to the frequently neglected indirect consequences of fiscal unity relationships, such as those found in corporate groups in a...
Management participation as a source of income in addition to the employment relationship
- from Tobias Stiegler
In its judgement of 4 October 2016 (IX R 43/15, published on 25 January 2017), the Federal Fiscal Court ruled that the capital gain from a capital investment...
International fund structures put to the test - need for action for investors and fund initiators under the new investment tax law from 2018
- from Dr Frank Thiede
As of 1 January 2018, investors will be confronted with a new taxation regime that will affect the selection of fund products and the...
Share profits of the medium-sized holding company to be favoured again from 2017
- from Dr Wolfgang Walter
Actually, the tax authorities are once again concerned with plugging real or perceived tax loopholes. This may be the case for some companies through...
Considerations on the requested abolition of the flat-rate withholding tax
- from Dr Thomas Elser
On 4 November 2016, the state of Brandenburg launched a legislative initiative in the Bundesrat to abolish the flat-rate withholding tax (see BR-Drs. 643/16). Following the...
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