Lukas Kawka

Lukas Kawka

Morrison & Foerster LLP

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Neuregelung der Registerfälle durch das Jahressteuergesetz 2022 – Fortführung der Besteuerung bei Transaktionen mit Steueroasen...

Today, two weeks after the German Federal Parliament (“Bundestag”), the German Federal Council (“Bundesrat”) also passed the 2022 Tax Amendment Act (Jahressteuergesetz 2022)....more

12/15/2022  /  Double Taxation , Germany , Income Tax Act , Nexus , Taxation , Third-Party , Withholding Tax

German Registered IP: New Taxation Of Transactions Between Non-German Parties

In a decree published November 6, 2020, the German tax authorities confirmed their view that transactions between non-German parties (e.g., between two U.S. companies) are generally taxable in Germany, if this income is...more

11/9/2020  /  Criminal Proceeds , Cross-Border Transactions , European Patent Office , Extraterritoriality Rules , Germany , IP License , Tax Authority , Tax Liability , Taxation , Withholding Tax
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