- from Dr Wolfgang Walter
From 2022, a partnership can be taxed like a corporation (KöMoG of 30 June 2021, Federal Law Gazette I 2021, 2050). The way...
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Partnership opting for corporation tax as a controlled company?
News on the taxation of trading in shares and derivatives - There is still some good news regarding the taxation of capital gains
- from Tobias Stiegler
Legislators have been critical of investors for many years and regularly come around the corner with more stringent regulations (see....
BFH on cross-border business split-ups
- from TAXGATE
The legal question of whether the principles of a business split also apply in cross-border situations was previously unclear and had not yet been decided by the supreme court.
Stricter rules for so-called share deals - Important changes to real estate transfer tax law from 1 July 2021
- from Dr Frank Thiede
After the first attempt to amend the GrEStG with regard to the undesirable avoidance of real estate transfer tax in the context of so-called share...
Update on construction withholding tax - challenges for property companies, but also plant constructors
- from TAXGATE
Patrick Bubeck and Dr Tobias Stiegler deal in a current article in the journal NWB Steuer- und Wirtschaftsrecht with the...
German Real Estate Transfer Tax: Upcoming changes for share deals
- from TAXGATE
According to recent press releases, the German legislator intends to tighten the German Real Estate Transfer Tax ("RETT") rules for...
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News on the taxation of trading in shares and derivatives - There is still some good news regarding the taxation of capital gains
- from Tobias Stiegler
Legislators have been critical of investors for many years and regularly come around the corner with more stringent regulations (see....
BFH on cross-border business split-ups
- from TAXGATE
The legal question of whether the principles of a business split also apply in cross-border situations was previously unclear and had not yet been decided by the supreme court.
Stricter rules for so-called share deals - Important changes to real estate transfer tax law from 1 July 2021
- from Dr Frank Thiede
After the first attempt to amend the GrEStG with regard to the undesirable avoidance of real estate transfer tax in the context of so-called share...
Update on construction withholding tax - challenges for property companies, but also plant constructors
- from TAXGATE
Patrick Bubeck and Dr Tobias Stiegler deal in a current article in the journal NWB Steuer- und Wirtschaftsrecht with the...
German Real Estate Transfer Tax: Upcoming changes for share deals
- from TAXGATE
According to recent press releases, the German legislator intends to tighten the German Real Estate Transfer Tax ("RETT") rules for...
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