- from TAXGATE
Under the impression of numerous publications due to data leaks, such as the "Panama Papers" and the purchase of so-called "tax CDs", the...
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BMF publishes letter on cum/cum transactions
- from TAXGATE
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
- from TAXGATE
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
- from TAXGATE
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
- from Dr Thomas Elser
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
- from Dr Wolfgang Walter
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...
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BMF publishes letter on cum/cum transactions
- from TAXGATE
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
- from TAXGATE
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
- from TAXGATE
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
- from Dr Thomas Elser
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
- from Dr Wolfgang Walter
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
- from TAXGATE
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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