The Bundesrat approved the new investment tax law on July 8, 2016. This law will govern German and foreign funds receiving German source income and capital gains as of January 1, 2018. With its new concept the Bundesrat puts foreign funds on ... (more)
The German Federal Tax Court has decided in its judgement dated December 16, 2015 that a factor’s liability for the VAT in a factored debt does not cease with the surrender of the proceeds of the debt collection to the original ... (more)
In contrast to the view of the German tax authorities, the Tax Court of Bremen ruled on October 15, 2016, that distributions made from earlier taxed deemed dividend pursuant to the German CFC rules will have to be treated as tax-exempt ... (more)
