Several state ministries of finance have issued decrees ruling reliefs to ease the economic burden taxpayers are facing due to COVID-19.
The German government and administration have resolved to pass several measures...more
In den letzten Tagen (wenn nicht sogar Wochen), hat sich COVID-19 großflächig in Deutschland ausgebreitet und viele Unternehmen dazu gezwungen, ihr operatives Geschäft zu reduzieren oder sogar vollständig einzustellen. Der...more
Federal Ministry of Finance publishes draft tax bill outlining new measures effective 1 January 2020.
The Federal Ministry of Finance has released its first draft tax bill on the contemplated real estate transfer tax...more
German legislator introduces tax exemption for income resulting from debt waivers in restructuring scenarios with retroactive effect.
On 23 November 2018, the German legislator approved legislation regarding tax exemption...more
Real estate investors with their corporate seat and management outside of Germany may be subject to German taxation on capital gains from share deals. Non-resident individuals (investing directly or through partnerships or...more
The Conference of the German Ministers of Finance has announced measures against so-called share deal structures following the conclusion of the respective technical federal-state working group.
Background -
So-called...more
To date, a debt waiver has been frequently used as a tool to successfully restructure German-based companies in financial difficulties.
A decision of the German Federal Fiscal Court (Bundesfinanzhof) published on...more
To date, a debt waiver has been frequently used as a tool to successfully restructure German based companies in financial difficulties.
A decision of the German Federal Fiscal Court (Bundesfinanzhof) published on...more