For purposes of trade tax, according to the German Federal Tax Court's decision of June 6, 2019, there is no "tainting" of a partnership's non-business income from a participation in another partnership generating business income. Our beinformed published on August 14, 2019, ... (more)
On July 31st, 2019, the German federal government published its bill amending the Real Estate Transfer Tax Act. In particular, the draft contains new regulations for the long-discussed tightening of the taxation of share deals with the real estate transfer tax. ... (more)
On May 21, 2019, the Federal Ministry of Finance published a Circular on sec. 1 - 24, sec. 50 and sec. 56 of the German Investment Tax Act (BMF May 21, 2019, BStBl. I 2019, 527). With this publication, the administrative regulations on investment ... (more)
