News & Analysis as of

Germany Value-Added Tax (VAT)

DLA Piper

Germany VAT - VAT Grouping: Final Verdict of the German Federal Fiscal Court in Finanzamt - Monthly Indirect Tax Alert – January...

DLA Piper on

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

Morgan Lewis

Changes to German Tax Law - What Is Planned?

Morgan Lewis on

The German legislator is currently introducing a large number of tax law changes in various draft bills. This article provides an overview of the most important planned changes. The draft Annual Tax Act 2024 (JStG 2024)...more

McDermott Will & Emery

Update on Tax, Investment Funds and Real Estate Law - The VAT Exemption for Alternative Investment Funds Is Coming Soon

McDermott Will & Emery on

Management services for alternative investment funds (AIFs) will be free from value-added tax (VAT) starting in 2024. This is good news for Germany as a fund location because there will finally be alignment with the more...more

A&O Shearman

VAT liability for supervisory board remuneration

A&O Shearman on

The VAT handling of the settlement of remunerations for Supervisory Board members has been changed. Consequences resulting from these changes must be implemented by 1 January 2022 at the latest. Companies must check the legal...more

A&O Shearman

German lawmaker enacts the 2020 Annual Tax Act

A&O Shearman on

After the German Bundestag (lower house of German legislature) has passed the 2020 Annual Tax Act (JStG 2020, in the version of the resolution recommendation of the Finance Committee of the German Bundestag) on 16 December...more

Spilman Thomas & Battle, PLLC

Currents - Energy Industry Insights - April 2020 #5

Industry Expert Insights - We reached out to one of our Lex Mundi partners and a well-known expert in the Netherlands in the energy and legal industries to get his thoughts on the current energy climate. Marc van...more

Orrick, Herrington & Sutcliffe LLP

Compliance and Liability Provisions for Online Marketplaces With German Business – Far Reaching New German Government Proposal

On August 10, 2018, the German government officially filed a new tax bill with the German parliament that is directed against VAT avoidance relating to supplies of goods with a German nexus over electronic ("online")...more

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