Briefings

German Real Estate Transfer Tax exemption – no state aid

28 February 2019

In our recent briefing, Tax Partner Gerrit Bartsch and Associate Verena Weider discuss the decision of The European Court of Justice regarding the German Real Estate Transfer Tax exemption clause for group restructurings.

Urteil Zur Tonnagesteuer

20 February 2019

Der Bundesfinanzhof (BHF) entscheidet für eine Kürzung der Auflösungsgewinne in Höhe von 80% für Zwecke der Gewerbesteuer aus Unterschiedsbeträgen, die bei Übergang in die Tonnagesteuer zu bilden sind.

20 Years: German Tonnage Tax Regime

3 December 2018

Under the tonnage tax regime, enterprises and individuals with seagoing vessels have the opportunity to be taxed on the basis of a deemed profit related to the ship's tonnage instead of the actual operating results. Read more here.

Getting the Deal Through: Renewable Energy 2019 – Germany

31 October 2018

Dr. Christine Bader writes for Getting the Deal Through - Renewable Energy , providing a timely overview of the key legislation and regulation affecting the development of renewable energy and clean power. This article was first published in Getting the Deal Through – Renewable Energy.

German Trade Tax on Non-EU Dividends Breaches EU Law

24 October 2018

This briefing explores the recent ECJ decision that held that the conditions for the German trade tax domestic exemption rule for dividends from non-EU subsidiaries to German shareholders is in breach of EU law.

Banks caught by EU-US Iran sanctions clash

9 October 2018

Ahmad Khonsari and Stefan Hoffmann write for Informa's the Compliance Monitor about the 'Blocking Statute' entered into on 7 October 2018, prohibiting compliance with the US secondary sanctions against Iran.