Under the German Corporate Income Tax Act (Sec. 32 para. 1 no. 2 German Corporate Income Tax Act, KStG), in the case of dividend payments, non-EU pension funds—unlike local pension funds—do not have the right to claim a...more
On April 21, 2021, the German federal parliament passed a new law that amends the German Real Estate Transfer Tax (RETT) Act. The new rules will lead to a significant tightening of the taxation of share deals whenever real...more
With the Annual Tax Act 2020 passed by the Bundestag yesterday, the legislature took a big step towards non-profit organizations (hereinafter referred to as "NPOs"). Finally, new regulations have been created in non-profit...more
The Federal Council today approved the Corona Tax Assistance Act. Companies and employees who are affected by the COVID-19 pandemic are to be tax-relieved by the planned measures.
The Corona Tax Assistance Act specifically...more
On March 21, 2018, the European Commission proposed new rules for the taxation of digital activities and digital business models in the EU (‘digital tax package’)....more