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.
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.
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.
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.
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.