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Corporate and Group Tax Law 21.01.2020 | Dr. Christian Hick New German lump-sum taxation regime for wages of employees with limited tax liability On November 22, 2019 the German Bundesrat approved Germany’s Third Bureaucracy Relief Act (Drittes Bürokratieentlastungsgesetz 2019). With this act, the legislature added… 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… Corporate and Group Tax Law 02.12.2019 | Dr. Christian Hick Annual Tax Act 2019 tightens withholding obligation for economic employers in Germany On November 29 the German Bundesrat approved Germany’s Annual Tax Act 2019 (Gesetz zur weiteren steuerlichen Förderung der Elektromobilität und zur Änderung weiterer… 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… Real Estate | Corporate and Group Tax Law 14.06.2019 | Dr. Karl Broemel, Dr. Frieder B. Mörwald Real estate transfer tax reform in share deals The German legislature has long been considering a tightening of real estate transfer tax (RETT) law on the transfer of shares in business entities owning real estate… 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… 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… Corporate and Group Tax Law 14.03.2019 | Dr. Philipp Diffring LL.M. (Melbourne) Follow up: Tax Authorities’ About-turn: No Withholding Tax Obligation on Fees for Online Advertising The Bavarian finance minister, Albert Füracker, from the state’s Ministry of Finance and Home Affairs stated: "At Bavarias instigation, it has been possible to reach… 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…
