Skip to content

You are here:

Latest news

Filter news and blogs by category


Real estate transfer tax – A buyer’s trustee status is not a justification for a tax exemption

Real estate transfer tax is generally incurred when a property is purchased. According to a decision that was recently announced by the Federal Fiscal […]


Partnerships with option for corporation tax – Draft legislation has been put forward

The Federal Government presented a draft Act on the Modernisation of Corporation Tax Law on 17.3.2021. This also aims to internationalise corporation […]


BREXIT – Customs challenges and complying with rules of origin requirements

Following the end of the Brexit transition period, the United Kingdom (UK) officially ceased to be a part of the EU at the beginning of 2021. While […]


Important changes resulting from the Third Coronavirus Tax-Related Assistance Act

On 5.3.2021, the Bundesrat (upper house of German parliament) passed the Third Coronavirus Tax-Related Assistance Act. A key aspect in terms of the […]


Shorter useful life of computer hardware and software

Assets such as computers and software form the core of digitalisation and are subject to ever faster change on account of technical advances. The […]


Coronavirus-induced suspension of VAT on in-kind donations

In-kind donations are generally subject to VAT if the items had been previously purchased with input tax deductions. It is therefore not uncommon that […]


Foreign shareholdings – Notification obligations

The Fiscal Code (Abgabenordnung, AO) contains a reporting obligation on the basis of which German taxpayers have to notify their competent tax offices […]


Plans for the reform of tax legislation in the USA

Shortly after his inauguration, on 20.1.2021, the new President, Joe Biden, started reversing many of his predecessor’s decisions and providing new […]


Withholding capital gains tax – Plans to simplify procedures

On 20.1.2021, the German Federal Cabinet adopted the draft bill on the Modernisation of Withholding Tax Relief and the Certification of Capital Gains […]


Tax-free repayment of capital contributions from foreign corporations

A shareholder may generally receive payments free of tax if they originate from the profit distributions of a corporate body and if these payments can […]

Back to top of page