Blog posts from Dr. Christoph Klein

Here you will find all contact details and publications of Dr. Christoph Klein

 

International Tax Law / Transfer Pricing | Tax Law | Corporate and Group Tax Law
23.02.2024 | Dr. Christoph Klein, Yannick Barbu LL.M., Licencié en droit
New administrative guidance on „home office“ permanent establishments
Have we escaped the daily commute? Remote working has significantly increased in recent years, accelerated by the recent pandemic. More and more companies have been…
International Tax Law / Transfer Pricing
23.12.2022 | Dr. Christoph Klein, Yannick Barbu LL.M., Licencié en droit
German registered IP: Adjustment to German sourcing rules
[Note: This post was updated on 23 December 2022] For the past two years, MNEs owning IP registered in Germany have been facing uncertainty with regard to the taxation of…
International Tax Law / Transfer Pricing
02.08.2022 | Dr. Christoph Klein, Yannick Barbu LL.M., Licencié en droit
German registered IP: Planned adjustment to German sourcing rules
For the past two years, MNEs owning IP registered in Germany have been facing uncertainty with regard to the taxation of payments for the licensing or sale of such IP…
International Tax Law / Transfer Pricing
30.06.2022 | Dr. Christoph Klein, Prof. Dr. Sven-Eric Bärsch, Dr. Marcus Oliver Mick LL.M. (Fordham Univers.)
Taxation of German registered IP
[Note: This post was updated on 29 June 2022] 2020 was eventful for MNEs with IP (e.g. patents, trademarks, etc.) registered in Germany due to the uncertainty surrounding…
International Tax Law / Transfer Pricing
04.03.2022 | Prof. Dr. Axel Cordewener LL.M., Dr. Christoph Klein
Tax Court of Munich on Withholding Tax Regime for Portfolio Dividends
In a recently published judgment of 6 December 2021, the Tax Court of Munich decided that the final German withholding tax (WHT) on German dividends to a Canadian pension…
International Tax Law / Transfer Pricing
12.02.2021 | Dr. Christoph Klein, Prof. Dr. Sven-Eric Bärsch, Dr. Marcus Oliver Mick LL.M. (Fordham Univers.)
Taxation of German registered IP
[Note: This post was updated on 29 June 2022] 2020 was eventful for MNEs with IP (e.g. patents, trademarks, etc.) registered in Germany due to the uncertainty surrounding…
Corporate and Group Tax Law
06.01.2020 | Dr. Christoph Klein
Withholding tax on German dividends
The Court of Justice of the European Union (CJEU) recently ruled that German withholding tax on dividends from domestic corporations to nonresident pension funds may…