Blog posts from Prof. Dr. Sven-Eric Bärsch

Here you will find all contact details and publications of Prof. Dr. Sven-Eric Bärsch

 

International Tax Law / Transfer Pricing
13.12.2024 | Prof. Dr. Sven-Eric Bärsch, Hendrik N. Schmidt M.Sc.
Germany Publishes Newly Updated Administrative Guidance on Transfer Pricing
On December 12, 2024, the German Federal Ministry of Finance (BMF) has issued newly updated Administrative Guidance governing Transfer Pricing (Administrative Principles…
International Tax Law / Transfer Pricing
01.07.2024 | Prof. Dr. Sven-Eric Bärsch, Dr. Sven Kluge
New Guidance on Germany’s APA Programme for Transfer Pricing Purposes
The German tax authorities (GTA) have updated their administrative explanations on Advance Pricing Agreements (APAs) providing guidance on how they interpret the APA…
International Tax Law / Transfer Pricing
26.03.2024 | Prof. Dr. Sven-Eric Bärsch
2024 Growth Opportunities Act: New Transfer Pricing Rules for Financial Transactions
In November 2023, the Bundestag passed the Growth Opportunities Act aimed at strengthening Germany’s competitiveness as a business location.  The Bundesrat then approved…
International Tax Law / Transfer Pricing
25.03.2024 | Prof. Dr. Sven-Eric Bärsch, Anna Nußbaum, Hendrik N. Schmidt M.Sc.
International case law on transfer pricing in December 2023
Transfer pricing is increasingly becoming the focus of domestic and foreign tax authorities and tax courts, particularly in the light of tax audits. It is therefore worth…
Person mit Koffer am Flughafen als Symbol für den Wegzug nach Portugal
Global Mobility | International Tax Law / Transfer Pricing | Corporate and Group Tax Law
13.03.2024 | Prof. Dr. Sven-Eric Bärsch, Dr. Daniel Keuper M.Sc.
New administrative guidance on the place of effective management
The increased mobility of individuals can also have far-reaching consequences for companies. The place of effective management (Sec. 10 General Tax Code, referred to as…
International Tax Law / Transfer Pricing | Tax Law | Corporate and Group Tax Law
23.02.2024 | Prof. Dr. Sven-Eric Bärsch, Dr. Daniel Keuper M.Sc.
German tax authorities specify requirements for permanent establishments
Due to their function as a tax nexus, the existence ("whether") of international permanent establishments (“PEs”) is increasingly becoming a reason for tax disputes with…
Internationales Steuerrecht mit Bezug zu den Balearen
International Tax Law / Transfer Pricing
14.06.2023 | Prof. Dr. Sven-Eric Bärsch, Dr. Sven Kluge
BMF publishes Administrative Principles Transfer Pricing 2023
BMF publishes Administrative Principles Transfer Pricing 2023 On June 6, 2023, the German Federal Ministry of Finance (BMF) issued new administrative principles on…
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
24.03.2021 | Prof. Dr. Sven-Eric Bärsch, Rainald Vobbe
New Administrative Guidance on German Insurance Premium Taxes
Multinational groups often take out international insurance policies to provide group-wide cover against their worldwide risk exposure. Normally, a master policy is taken…
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…
International Tax Law / Transfer Pricing
09.02.2021 | Prof. Dr. Sven-Eric Bärsch, Yannick Barbu LL.M., Licencié en droit
Amendment of the German-Irish income tax treaty
On January 19, 2021, lawmakers signed amendments to the protocol in the German-Irish income tax treaty. The key points of the amendments are:the introduction of a new…
International Tax Law / Transfer Pricing
22.01.2021 | Prof. Dr. Sven-Eric Bärsch, Dr. Christian Engelen
Revised Administrative Guidance on Transfer Pricing and Tax Audits
Transfer pricing and the documentation of arm’s-length transfer prices are closely scrutinized and often disputed in tax audits. Germany has had administrative guidance…
International Tax Law / Transfer Pricing
20.01.2021 | Prof. Dr. Sven-Eric Bärsch
Amendment of the German-UK income tax treaty
On January 12, 2021, amendments to the protocol in the German-UK income tax treaty were signed. The key points of the amendment of the German-UK income tax treaty arethe…
International Tax Law / Transfer Pricing | Corporate and Group Tax Law
23.11.2020 | Prof. Dr. Sven-Eric Bärsch, Yannick Barbu LL.M., Licencié en droit
German draft law for modernization of withholding taxes relief and new anti-abuse measures
On 20 November 2020, the Federal Ministry of Finance issued the draft for a law on the modernization of the relief from withholding taxes (“Abzugsteuerentlastungsmodernis…
Indirect Taxes
10.09.2020 | Prof. Dr. Sven-Eric Bärsch, Rainald Vobbe
New German tax court case about the fixed establishment concept for VAT purposes
The German Federal Tax Court issued a decision on a ‘fixed establishment’ for VAT purposes (ECLI:DE:BFH:2020:U.290420.XIR3.18.0). The case concerned a German business…
Corporate and Group Tax Law | Indirect Taxes
09.06.2020 | Prof. Dr. Sven-Eric Bärsch
Announced tax policy measures – what German businesses need to know
On June 3, the German government announced a €130bn fiscal package designed to boost the country’s economic recovery from the Covid-19 crisis. A total of 57 detailed…
International Tax Law / Transfer Pricing
24.03.2020 | Prof. Dr. Sven-Eric Bärsch, Rainald Vobbe
How to protect your cash tax position during the COVID-19 pandemic
While headlines are dominated by the global drop in stocks, the debt market (i.e. loans, bonds) is now being exposed to great risks. The new coronavirus outbreak has…
International Tax Law / Transfer Pricing
09.12.2019 | Prof. Dr. Sven-Eric Bärsch
German transfer pricing case on shareholder loans
The Federal Tax Court’s landmark decision of 27 February 2019 will significantly change the way that the arm’s length principle is applied in Germany. The ruling affects…
International Tax Law / Transfer Pricing
05.12.2019 | Prof. Dr. Sven-Eric Bärsch
Implementation of new mandatory reporting rules (DAC6) – current status in the EU
On 25 May 2018 the EU Council published a directive amending Directive 2011/16/EU on the automatic exchange of information, which is known as DAC6. The amendment refers…
Corporate and Group Tax Law
18.11.2019 | Prof. Dr. Sven-Eric Bärsch, Yannick Barbu LL.M., Licencié en droit
New R&D tax credit in Germany
Subject to the approval of the German Bundesrat (upper house), the Research Allowance Act (Forschungszulagengesetz – FZulG) will enter into force on 1 January 2020. The…
International Tax Law / Transfer Pricing
28.10.2019 | Prof. Dr. Sven-Eric Bärsch, Dr. Christian Engelen
Anti-treaty shopping rule: German tax court lowers substance requirements
The German anti-treaty shopping rule under Sec. 50d(3) of the German Income Tax Act (ITA) is designed to prevent abusive relief from withholding tax on dividends and…
International Tax Law / Transfer Pricing
17.10.2019 | Prof. Dr. Sven-Eric Bärsch, Dr. Christian Engelen
What companies should know about the implementation of new EU mandatory reporting rules (DAC6) in Germany
On 25 May 2018 the EU Council published a directive (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32018L0822) amending Directive 2011/16/EU on the…
Person mit Koffer am Flughafen als Symbol für den Wegzug nach Portugal
Corporate and Group Tax Law
03.05.2019 | Prof. Dr. Sven-Eric Bärsch
German Tax Court Decides on Exemption of Real Estate Income from Trade Taxes
The German market for real estate remains highly attractive to investors. An increasing number is acquiring shares in foreign and/or domestic companies which own real…
Energie- und Stromsteuerrecht: Gesetzesänderungen und Entlastungen ab 2026
Corporate and Group Tax Law
30.04.2019 | Prof. Dr. Sven-Eric Bärsch, Dr. Philipp Diffring LL.M. (Melbourne)
Online advertising fees not subject to German withholding tax
Online advertising is booming thanks to global digitization. In a number of recent German tax audits, tax inspectors have treated payments as withholding tax-inducing…
International Tax Law / Transfer Pricing | Corporate and Group Tax Law
14.03.2019 | Prof. Dr. Sven-Eric Bärsch, Dr. Philipp Diffring LL.M. (Melbourne)
Some German Tax Auditors Apply Withholding Tax on Fees for Online Advertising
Alarming audit trend in Germany German tax auditors have recently started to treat payments made by German companies to nonresidents offering online advertising services…
International Tax Law / Transfer Pricing | Corporate and Group Tax Law
12.02.2019 | Prof. Dr. Sven-Eric Bärsch
New Taxation for Nonresidents Selling Real Estate
The German real estate market remains highly attractive to foreign investors. An increasing number are structuring their acquisition of shares in foreign companies that…
International Tax Law / Transfer Pricing
29.06.2018 | Prof. Dr. Sven-Eric Bärsch
New taxation of foreign investments in German real estate
The German real estate market is still buoyant, attracting a significant number of foreign investors. Recently, it has been possible to observe realizing profits and…
International Tax Law / Transfer Pricing | Corporate and Group Tax Law
01.03.2018 | Prof. Dr. Sven-Eric Bärsch
Taxation of the Digital Economy in the EU
The taxation of the digital economy is part of the European Commissions fair taxation agenda. From what we hear, the European Commission plans to tax large digital…
International Tax Law / Transfer Pricing
21.02.2018 | Prof. Dr. Sven-Eric Bärsch, Dr. Christian Engelen
German tax court decides on arms length interest payments for intercompany loans
In recent years, transfer pricing case law has attracted increasing attention across Europe, where courts have ruled on cases dealing with intercompany loans. Local…
International Tax Law / Transfer Pricing | Corporate and Group Tax Law
12.02.2018 | Prof. Dr. Sven-Eric Bärsch
New German tax policies: Impact on foreign companies
Germany’s Christian Democrats and Social Democrats have successfully completed their coalition negotiations and will form a new federal government. They published their…
International Tax Law / Transfer Pricing
19.12.2017 | Prof. Dr. Sven-Eric Bärsch
Germany’s peer review report on implementation of minimum standards for the MAP process
On 15 December 2017, the OECD released the second batch of peer review reports relating to the implementation by Austria, France, Germany, Italy, Liechtenstein,…
International Tax Law / Transfer Pricing | Corporate and Group Tax Law
05.12.2017 | Prof. Dr. Sven-Eric Bärsch
German tax court decides on 100% exemption of gains from the sale of shares in German companies
The High Tax Court in Germany ruled that gains derived by a foreign company from the sale of shares in German companies are tax fully exempt under German domestic tax…