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Fish & Richardson

Munich Appeals Court Reinforces Security-Centric FRAND Framework in SEP Dispute

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Standard-essential patent (SEP) licensing remains a critical issue in Europe, where political bodies and national courts at times diverge in the interpretation of fair, reasonable, and non-discriminatory (FRAND) licensing...more

Eversheds Sutherland (US) LLP

Ministry of Finance report suggests potential relief on German withholding tax on extraterritorial royalty payments 

Eversheds Sutherland (US) LLP on

A new report (the Report) published by the German Federal Ministry of Finance (the MOF) suggests that there may be some forthcoming relief for taxpayers impacted by a nearly century-old tax provision which requires...more

Eversheds Sutherland (US) LLP

German withholding tax on royalty payments between non-German parties - German tax authorities confirm position on withholding...

Eversheds Sutherland (US) LLP on

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

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