Tax Law

International Tax Law / Transfer Pricing | Tax Law | Corporate and Group Tax Law
29.05.2026 | Susanne Mederer, Dr. Tim Zinowsky, Fabian Miehlich
Dispute over treaty participation exemption for hybrid U.S. entities comes to an end
Hybrid U.S. entities and their treatment under tax conventions have kept German tax courts busy for years. In its decision dated 11 March 2026 (I R 13/23) that was…
Crypto Assets | Compliance | Private Clients | Tax Law
12.03.2025 | Dr. Klaus Himmer, Dr. Florian Lindermann
Germany’s Federal Ministry of Finance on cryptocurrencies and tax: new circular answers individual questions (Part II)
This blog post is Part II of our series on the newly published BMF circular addressing cryptocurrencies and tax. You can read Part I here. Revision of the explanatory…
Crypto Assets | Compliance | Private Clients | Tax Law
12.03.2025 | Dr. Klaus Himmer, Dr. Florian Lindermann
Germany’s Federal Ministry of Finance on cryptocurrencies and tax: new circular answers individual questions (Part I)
In March this year, Germany’s Federal Ministry of Finance published a circular which should interest anyone with crypto currencies. It updated the circular on the…
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…
Indirect Taxes | Tax Law | Tax Technology
08.11.2024 | Dr. Andreas Erdbrügger, Julian zum Bruch LL.M. (Edinburgh)
ViDA - VAT in the Digital Age: Digitalization of VAT in the EU
After almost two years, the EU Council has reached an agreement on the “VAT in the Digital Age” legislative package. This paves the way for the Europe-wide amendment of…
Indirect Taxes | Tax Law
07.06.2024 | Rainald Vobbe, David Schumacher
VAT and the supply of tickets for major sporting events
Invitations and free tickets to sporting events handed out by companies (to employees, business associates or as part of sweepstakes) are very popular. Not least due to…
Indirect Taxes | Tax Law
17.05.2024 | Rainald Vobbe, Dr. Charlotte Pötters
New VAT rules for online events: What providers now need to know!
Being online has become a firm part of our lives. This has been accelerated in no uncertain terms by the COVID-19 pandemic and the resulting lockdowns. As such, it’s no…
Tax Law | Indirect Taxes | Tax Technology
24.04.2024 | Julian zum Bruch LL.M. (Edinburgh), Max Dietrich
New e-invoicing requirements are on their way
Worth the wait ... The Growth Opportunities Act passes Finally, the Growth Opportunities Act passed on March 27, 2024. It has lead to a significant change to the German…
International Tax Law / Transfer Pricing | Tax Law | Corporate and Group Tax Law
23.02.2024 | Dr. Carsten Quilitzsch LL.M., Dr. Gabriel Hörnicke LL.M., Dr. Stefanie Rötting LL.M.
Position of the German tax authorities on Service PEs
A permanent establishment (“PE”) is a key factor in establishing a limited tax liability in Germany. Also, German trade tax depends on the existence of a PE in Germany.…
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