Briefings

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.

Real Estate Investment in Germany

19 July 2018

This briefing focuses on the taxation of non-resident foreign investors who acquire, rent and sell real estate assets in Germany.

German Anti-Treaty/Directive Shopping Rule breaches EU law

17 July 2018

Why is the German Domestic Anti-Treaty/Directive Shopping Rule in breach of EU law?