- from TAXGATE
Europe is undergoing far-reaching changes to its regulatory framework. Our webinar is aimed at investors and entrepreneurs who wish to…
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(Planned) reform of the attribution of taxation for foreign family foundations: The Federal Ministry of Finance’s draft amendment to Section 15 of the Foreign Tax Act (AStG) dated 18 November 2025 and selected outstanding practical issues
- from Stephan Scheffold
In its draft for discussion dated 18 November 2025 (IV B 5 – S 1361/00010/001/047), the Federal Ministry of Finance (BMF) plans a fundamental overhaul of the attribution taxation rules for…
Riester 2.0 from 2027: The Pension Reform Act – pension savings accounts, new guarantee levels and the tax implications
- from Stephan Scheffold
With the Pension Reform Act (Federal Law Gazette 2026 I No. 156), the legislature has introduced the most significant reform of subsidised private pension provision since its introduction…
Tighter measures in criminal tax law: The Klingbeil/Hubig Action Plan – progress to date and action required before the end of 2026
- from Stephan Scheffold
On 16 July 2026, Federal Minister of Finance Klingbeil and Federal Minister of Justice Hubig presented a joint „Action Plan against Tax and Financial Crime“ comprising 26 measures –…
BFH judgement of 2 October 2025, IV R 14/23 – Are the benefits of the investment allowance at risk?
- from Stephan Scheffold
In the above-mentioned judgement, the Federal Fiscal Court (BFH) ruled that a tax deferral scheme within the meaning of Section 15b of the Income Tax Act (EStG) may also exist where…
IWB functional approach
- from Tobias Stiegler
International corporate structures harbour tax pitfalls - especially when foreign, low-taxed companies generate income that can be passive, even if it is economically a taxable profit.
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Asset Protection 2030 – Challenges for Investors and Entrepreneurs
- from TAXGATE
Europe is undergoing far-reaching changes to its regulatory framework. Our webinar is aimed at investors and entrepreneurs who wish to…
(Planned) reform of the attribution of taxation for foreign family foundations: The Federal Ministry of Finance’s draft amendment to Section 15 of the Foreign Tax Act (AStG) dated 18 November 2025 and selected outstanding practical issues
- from Stephan Scheffold
In its draft for discussion dated 18 November 2025 (IV B 5 – S 1361/00010/001/047), the Federal Ministry of Finance (BMF) plans a fundamental overhaul of the attribution taxation rules for…
Riester 2.0 from 2027: The Pension Reform Act – pension savings accounts, new guarantee levels and the tax implications
- from Stephan Scheffold
With the Pension Reform Act (Federal Law Gazette 2026 I No. 156), the legislature has introduced the most significant reform of subsidised private pension provision since its introduction…
Tighter measures in criminal tax law: The Klingbeil/Hubig Action Plan – progress to date and action required before the end of 2026
- from Stephan Scheffold
On 16 July 2026, Federal Minister of Finance Klingbeil and Federal Minister of Justice Hubig presented a joint „Action Plan against Tax and Financial Crime“ comprising 26 measures –…
BFH judgement of 2 October 2025, IV R 14/23 – Are the benefits of the investment allowance at risk?
- from Stephan Scheffold
In the above-mentioned judgement, the Federal Fiscal Court (BFH) ruled that a tax deferral scheme within the meaning of Section 15b of the Income Tax Act (EStG) may also exist where…
A re-definition of the concept of a permanent establishment – what the new Federal Ministry of Finance circular of 18 June 2026 means in practice
- from Markus Schenk
In a recent article in the journal *Internationales Steuerrecht* (IStR, Issue 15, p. 616), Markus Schenk and Tobias Stiegler have…
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