Only half a year after the 2007 version of Section 50d (3) of the German Income Tax Act was declared as unlawful by the European Court of Justice (see our beinformed dated February 14, 2018), the current version has also suffered the ... (more)
On 16 December 2016, the BaFin presented a draft of the circular relating to the investments of Solvency I insurers and pension funds for public consultation. The final version was eventually published with only minor amendments compared to the draft. However, said ... (more)
For some time now, transactions of shares or partnership interests in real estate holding companies have been targeted by German legislators. Fiscal authorities estimate an income tax potential of one billion Euro per year for the German federal states as ... (more)
