- from TAXGATE
The judiciary and the federal government have dealt with cum/ex and cum/cum transactions. In the public debate, these terms are used in the same breath as...
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Hessian tax court rules on cum/ex, draft law on cum/cum
Report on Cum/Ex and Cum/Cum with TAXGATE interview
- from TAXGATE
The ARD television programme Monitor reported on cum/ex and cum/cum transactions. A TAXGATE expert came up with an assessment of the...
Government draft for the reform of investment taxation (InvStRefG)
- from TAXGATE
On 24 February 2016, the German government approved the draft law on the reform of investment taxation ("government draft"), thereby initiating the formal legislative process.
The provision of section 6 InvStG is not subject to the standstill clause
- from TAXGATE
In its judgement of 17 November 2015 (VIII R 27/12), the Federal Fiscal Court (BFH) ruled that the provision of Section 6 InvStG does not...
Federal government draft law on tax incentives for the construction of new rental housing
- from TAXGATE
The housing situation is particularly tight in large cities and university towns due to increased demand for housing and rising rents and purchase prices. The proposed legislation...
Commercial infection of tax-exempt investors - loss of tax exemption through participation in a commercial partnership?
- from Dr Thomas Elser
Tax-exempt institutional investors (pension funds, pension schemes, foundations, etc.) rightly live in a permanent state of worry about securing their tax-privileged status. A...
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Report on Cum/Ex and Cum/Cum with TAXGATE interview
- from TAXGATE
The ARD television programme Monitor reported on cum/ex and cum/cum transactions. A TAXGATE expert came up with an assessment of the...
Government draft for the reform of investment taxation (InvStRefG)
- from TAXGATE
On 24 February 2016, the German government approved the draft law on the reform of investment taxation ("government draft"), thereby initiating the formal legislative process.
The provision of section 6 InvStG is not subject to the standstill clause
- from TAXGATE
In its judgement of 17 November 2015 (VIII R 27/12), the Federal Fiscal Court (BFH) ruled that the provision of Section 6 InvStG does not...
Federal government draft law on tax incentives for the construction of new rental housing
- from TAXGATE
The housing situation is particularly tight in large cities and university towns due to increased demand for housing and rising rents and purchase prices. The proposed legislation...
Commercial infection of tax-exempt investors - loss of tax exemption through participation in a commercial partnership?
- from Dr Thomas Elser
Tax-exempt institutional investors (pension funds, pension schemes, foundations, etc.) rightly live in a permanent state of worry about securing their tax-privileged status. A...
BGH lowers limits for serious tax evasion
- from TAXGATE
In its judgement of 27 October 2015 (1 StR 373/15), the Federal Court of Justice ruled that a large scale in the sense of Section 370...
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