There are huge challenges for the real estate sector in Europe in the current environment, with tenants looking to re-negotiate leases or unable to pay their rents, property valuations looking very uncertain, affecting...more
In a recently published decision, the German Federal Tax Court (Bundesfinanzhof, BFH) clarified for the first time that a remuneration for the complete transfer of rights in the context of a “total buy out” against a one-off...more
6/14/2019
/ Buy-Out Agreements ,
Copyright ,
EU ,
Future Tax Treatment ,
Germany ,
Ownership of Works ,
Remuneration ,
Tax Court ,
Tax Liability ,
Transfer of Rights ,
Withholding Tax
Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors....more