- 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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Considerations on the requested abolition of the flat-rate withholding tax
Improvements to input tax deduction for holding companies/management holding companies
- from TAXGATE
In Section 2.3 of the German VAT Application Decree (UStAE), the tax authorities have so far denied the qualification as a business activity and thus the deduction of input VAT,...
Draft law to combat tax avoidance
- from TAXGATE
On 1 November 2016, the Federal Ministry of Finance (BMF) published a draft bill for a law to combat tax avoidance and to amend the...
New possibility of maintaining and utilising tax loss carryforwards for corporations in the legislative process
- from Dr Thomas Elser
The German tax legislator intends to make it easier for corporations to utilise income tax loss carryforwards. According to the current legal situation, the tax...
Inheritance tax reform takes the next hurdle
- from TAXGATE
Following a lively debate on 29 September 2016, the Bundestag approved the Mediation Committee's proposal to reform inheritance and gift tax...
Mediation committee agrees on the text of the inheritance tax reform: What's coming - What's staying?
- from TAXGATE
After tough negotiations, the Mediation Committee today adopted its recommendation for the reform of the Inheritance and Gift Tax Act (ErbStG) (BT-Drs. 18/9690). Should...
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Improvements to input tax deduction for holding companies/management holding companies
- from TAXGATE
In Section 2.3 of the German VAT Application Decree (UStAE), the tax authorities have so far denied the qualification as a business activity and thus the deduction of input VAT,...
Draft law to combat tax avoidance
- from TAXGATE
On 1 November 2016, the Federal Ministry of Finance (BMF) published a draft bill for a law to combat tax avoidance and to amend the...
New possibility of maintaining and utilising tax loss carryforwards for corporations in the legislative process
- from Dr Thomas Elser
The German tax legislator intends to make it easier for corporations to utilise income tax loss carryforwards. According to the current legal situation, the tax...
Inheritance tax reform takes the next hurdle
- from TAXGATE
Following a lively debate on 29 September 2016, the Bundestag approved the Mediation Committee's proposal to reform inheritance and gift tax...
Mediation committee agrees on the text of the inheritance tax reform: What's coming - What's staying?
- from TAXGATE
After tough negotiations, the Mediation Committee today adopted its recommendation for the reform of the Inheritance and Gift Tax Act (ErbStG) (BT-Drs. 18/9690). Should...
Increased tax attractiveness of hedge funds for German investors
- from Dr Thomas Elser
Foreign hedge funds have not typically been acquired directly by German investors to date. This was due in particular to the fact that these funds were not directly...
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