Everything Compliance: Shout Outs and Rants: Episode 157, No To Ukraine Corruption
What You Need to Know About the Unified Patent Court and Unitary Patent
Navigating the Once-Obscure German Nonresident Withholding Tax
German Supply Chain Due Diligence Act and Its Impact on Latin America
Compliance Perspectives: The German Corporate Sanctions Act
JONES DAY TALKS®: Private Antitrust Litigation in Germany
JONES DAY PRESENTS®: Trade Secret Enforcement in Germany
Nota Bene Episode 89: European Q3 Check In - Merger Clearance and Data Protection Court Rulings and Brexit Updates with Oliver Heinisch
Law Firm ILN-telligence Podcast | Episode 7: Joe Mittag, OMF Otto Mittag & Partner | Frankfurt, Germany
Jones Day Talks: Developments in Germany's Wind Power Regulations
Jones Day Talks: Navigating Foreign Direct Investment in Germany
Investor Considerations in Germany’s Renewable Energy Sector
E18: ICANN Loses First GDPR Court Ruling in Germany
In two rulings, the Federal Fiscal Court (BFH) ruled in favor of the taxpayer on the requirements for a consolidated tax group for income tax purposes. Managing holding partnership as controlling company (judgment of November...more
Dividends from shares are taxable for shareholders, even if the dividends do not remain with them economically. This (not entirely new) finding can be gleaned from a recent Federal Fiscal Court (BFH) ruling in which the...more
Die Koalitionsgespräche sind abgeschlossen. Wir geben einen ersten Überblick über die gemeinsamen steuerrechtlichen Ziele, die sich CDU/CSU und SPD als Koalitionspartner gesetzt haben. Die Koalitionspartner planen Änderungen...more
Due to the end of the so-called traffic light coalition and the upcoming new elections in Germany, numerous draft tax bills will not be adopted prior to the end of this legislative period. However, the Annual Tax Act 2024 was...more
The issue of the taxability of intra-group supplies in the context of a VAT group has been of concern to taxpayers for many years. The starting point was the question of whether a VAT group existed between a foundation under...more
As we settle into 2025, companies granting equity compensation awards to their employees around the world are encouraged to monitor developments that affect compliance and administration across different jurisdictions. ...more
On August 22, 2024, Germany’s Federal Fiscal Court (Bundesfinanzhof) published a decision that refocuses attention on the complexities of cross-border taxation, particularly for Luxembourg-based funds investing in Germany....more
This Client Alert examines the key issues that typically arise in connection with debt repurchase programs. It also looks at issues applicable to both bond and loan repurchases, as well as jurisdictional issues raised by the...more
In this episode of Skadden’s “GILTI Conscience” podcast, partners Nate Carden and David Farhat discuss the German nonresident withholding tax with partner Johannes Frey, in the Frankfurt office, and Ryan Lange and Kerim Keser...more
On February 11, 2021, the German Federal Ministry of Finance (GFMF) published a decree (the Decree), confirming their position that German withholding tax (at a rate of 15.825%) is due and payable on gross royalties that are...more
IP rights with a nexus to Germany can create a variety of tax issues under German tax law. These include aspects of German or foreign IP rights generating “German source income,” questions of withholding tax obligations, a...more
Draft bill published on 19 November 2020 offers hope that an unnecessary tax discussion may be brought to an end A German tax issue has been causing great uncertainty among international corporates since spring 2020: Are...more
Evolving and intersecting tax regimes are creating unintended tax exposure, as well as areas of opportunity, for multinational companies (MNCs) operating in European markets. Understand how new tax regulations transect...more
Die Hauptmerkmale der Immobilienfonds in Luxemburg und ein Vergleich mit Deutschland werden erläutert. Die Grundlagen der Besteuerung deutscher Immobilienfonds werden ebenfalls erörtert....more
The main features of the real estate funds in Luxembourg and a comparison with Germany are explained. The basics of taxing German real estate funds are also discussed....more
DAC6 summary - Council Directive 2018/822 – known as DAC6 – is the sixth amendment to the EU Directive on Administrative Cooperation 2011/16/EU. DAC6 is aimed at providing the tax authorities with a “warning system” in...more
Erläutert werden die Rollen und Funktionen von KVG, Verwahrstelle, BaFin, Bewertern, Anlageausschüssen u. a. Beteiligten am Fondsgeschäft. Zudem werden die Möglichkeiten der Auslagerung besprochen....more
The roles and functions of the KVG, depositary, BaFin, valuers, investment committees and others involved in fund business are explained. The options for outsourcing are also discussed....more
Downturns can be challenging for any company, but the current COVID-19 pandemic shows once more (as the financial crisis did in 2008 and 2009) that the effects of such a crisis on start-ups can be particularly severe....more
Erläutert werden Grundprinzipien von Investmentfonds sowie ein Überblick über die deutschen Immobilienfonds. Besonderheiten, Vor- und Nachteile von offenen und geschlossenen Fonds, Publikums- und Spezialfonds sowie...more
Basic principles of investment funds and an overview of German real estate funds are explained. Special features, advantages and disadvantages of open and closed funds, mutual and special funds as well as special funds and...more
On May 8, 2019, the Federal Ministry of Finance submitted the long awaited draft bill for the pending real estate transfer tax reform. In Depth - The new property transfer tax law is to apply according to the bill only for...more