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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… Tax Law | International Tax Law / Transfer Pricing 02.12.2024 | Michal Fabian Kühn, Stephan Linseisen LL.M. Annual Tax Act 2024: Foreign retirement plan reforms Germany’s Annual Tax Act 2024 (Jahressteuergesetz) brings tweaks to the country’s Income Tax Act (Einkommensteuergesetz). Due to adjustments to Sec. 22 no. 5 sentence 2… International Tax Law / Transfer Pricing 23.10.2024 | Michal Fabian Kühn, Dr. Florian Lindermann New exit tax rules for investment shares The Annual Tax Act 2024 shall extend how an asset’s increase in value is taxed under Sec. 6 of Germany’s Foreign Tax Act (the Außensteuergesetz). One of its key measures… 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 18.04.2024 | Michal Fabian Kühn, Stephan Linseisen LL.M. New Rules on Taxing Foreign Currency Gains in Private Assets Investing private wealth, savings or assets in foreign currencies can make good economic sense. In practice, it has become an established means of diversifying… International Tax Law / Transfer Pricing 26.03.2024 | Prof. Dr. Sven-Eric Bärsch, Jasmin Steinhart 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… 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 08.03.2024 | Michal Fabian Kühn, Barbara Sarrazin Update United Kingdom (UK): Contemplated changes to the ‘non dom’ regime In the UK’s Spring Budget on 6 March 2024, the Chancellor of the Exchequer of the current Conservative government, Jeremy Hunt, proposed a new tax system that would…
