On 21 June 2018 the German Federal Ministry of Finance has published the Draft Annual Tax Act 2018. If so enacted, capital gains on the sale of shares in real estate rich companies that own German properties will become subject to ... (more)
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)