When it comes to cross-border real estate investments, it may be advantageous to invest in the respective jurisdiction via a local investment fund instead of a traditional real estate company. Tax advantages abroad are often associated therewith. The Federal Financial ... (more)
Exiting a German inbound structure via a sale of shares in a German corporation subjects the non-resident seller to a capital gains tax under German domestic law. If, however, the seller is a corporation, it will benefit from the domestic ... (more)
We previously informed you about a lower German tax court decision on distributions made from previously taxed deemed dividends pursuant to the German CFC rules (see beleuchtet dated May 18, 2016). In contrast to the view of the German tax authorities, ... (more)
