Germany Tax News

SSA between Germany and Ukraine Signed
Nov 13, 2018
German Cabinet Approves Maximum Income Basis for Social Security Contributions for 2019
Oct 23, 2018
Russia Clarifies Deduction of Advertising Expenses Under Tax Treaty with Germany
Sep 27, 2018
CJEU Finds German Restrictions on Trade Tax Participation Exemption for Non-EU Countries Violates EU Law
Sep 26, 2018
World Customs Organization Publishes Updated Guide to Customs Valuation and Transfer Pricing
Sep 11, 2018
Germany Confirms Exchange of CbC Reports with the U.S. for 2016
Aug 30, 2018
G20 Research Group Finds G20 Members Have Fully Complied with their BEPS Commitments
Aug 10, 2018
German Cabinet Approves Draft Law to Make Online Platforms Liable for VAT Obligations of Sellers
Aug 06, 2018
The Netherlands Terminates Several Savings Tax Agreements in Respect of Aruba and Curaçao
Jul 27, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Jul 25, 2018
Germany Adopts Latest OECD Guidelines on Cost Contribution Arrangements
Jul 17, 2018
U.S. IRS Publishes Joint Statement with Germany on Spontaneous Exchange of CbC Reports
Jul 11, 2018
CJEU Annuls Commission Decision that German Loss Forfeiture Exception Constitutes Illegal State Aid
Jul 06, 2018
Germany to Make Online Platforms Liable for VAT Obligations of Sellers from 2019
Jun 28, 2018
German-French Common Position Paper Supporting CCTB Proposal with Amendments
Jun 22, 2018
G7 Summit Communiqué Published Including Commitment to Fair Taxation in the Digital Economy
Jun 13, 2018
Germany to Make Intermediaries Liable for VAT on E-Commerce Supplies
Jun 04, 2018
CJEU Holds German Law on Arm's Length Pricing Complies with Freedom of Establishment and Principle of Proportionality
Jun 04, 2018
Protocol to Tax Treaty between Germany and Macedonia in Force
May 29, 2018
German Court Suspends Additional Interest Penalty on Unpaid Tax
May 21, 2018
German Constitutional Court Rules Property Tax Regime Unconstitutional
Apr 13, 2018
Russia Clarifies Reset of Conditions for Reduced Withholding Rate on Dividends under Tax Treaty with Germany after a Reorganization
Apr 06, 2018
SSA between Germany and the Philippines to Enter into Force
Apr 06, 2018
G20 Finance Ministers Communiqué Published following Buenos Aires Meeting
Mar 22, 2018
Germany Concludes Negotiations for New Tax Treaty with Portugal an Amending Protocols to Tax Treaties with Denmark, Finland, and Poland
Feb 15, 2018
German Coalition Government Reaches Final Agreement
Feb 13, 2018
Tax Treaty between Germany and Tunisia Signed
Feb 12, 2018
India Ruling Clarifies Taxation of Indirect Transfers under Tax Treaty with Germany
Feb 01, 2018
The Philippines Approves Pending SSAs with Germany and Sweden
Jan 25, 2018
German Governing Coalition Agreement Published Following Exploratory Talks
Jan 16, 2018
Macedonia Ratifies Pending Protocol to Tax Treaty with Germany
Jan 11, 2018
Czech Republic and Germany Continue Negotiations for New Tax Treaty
Jan 09, 2018
Tax Treaty between Germany and Turkmenistan has Entered into Force
Jan 03, 2018
Tax Treaty between Armenia and Germany has Entered into Force
Jan 02, 2018
OECD Releases Second Batch of MAP Peer Review Results
Dec 20, 2017
EU Finance Ministers Voice Concerns on U.S. Tax Reform in Letter to Treasury Secretary
Dec 13, 2017
Kosovo to Negotiate Tax Treaty with Germany
Nov 20, 2017
New Tax Treaty between Finland and Germany has Entered into Force
Nov 16, 2017
German Federal Council Gives Final Approval on the Maximum Income Basis for Social Security Contributions for 2018
Nov 14, 2017
New Tax Treaty between the Czech Republic and Germany under Negotiation
Nov 14, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
German Maximum Income Basis for Social Security Contributions for 2018
Oct 06, 2017
SSA between Albania and Germany to Enter into Force
Sep 28, 2017
Proposals for Taxation of Digital Companies in the EU
Sep 14, 2017
CJEU Finds it has Jurisdiction and Issues Judgment in Dispute Involving Austria-Germany Tax Treaty
Sep 14, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Peru Planning to Conclude Negotiations for Tax Treaties with France, Germany, Spain, and the UK
Aug 29, 2017
Belgium Updates Tax Treaty Negotiation Status
Aug 25, 2017
Moldova Approves Pending SSA with Germany
Aug 25, 2017
OECD Publishes Compliance Ratings on Beneficial Ownership Transparency for 10 Jurisdictions under New Peer Review Process
Aug 23, 2017
Update - TIEA between Aruba and Germany
Jul 28, 2017
Germany Publishes Amended Transfer Pricing Documentation Ordinance
Jul 26, 2017
Germany Issues Guidance on Country-by-Country Reporting
Jul 18, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
TIEA between Aruba and Germany Signed
Jul 06, 2017
Norway Negotiating Tax Treaties with France and Kuwait and Treaty Protocols with Belgium, Germany, and Switzerland
Jun 22, 2017
Germany Approves Pending Tax Treaty with Armenia
Jun 22, 2017
Barbados Looking to Sign TIEA and Possible Tax Treaty with Germany
Jun 21, 2017
Canada to Negotiate Updates to Tax Treaties with Germany and Switzerland
Jun 09, 2017
German Parliament Passes Laws Restricting Royalty Payment Deductions and Increasing Offshore Company Disclosure Requirements
Jun 08, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Germany Approves Signing of BEPS MLI
Jun 02, 2017
Update - German Parliament Approves Pending Tax Treaty with Turkmenistan
May 26, 2017
German Constitutional Court Holds Loss Carry Forward Restrictions on Change of Ownership Unconstitutional
May 23, 2017
G7 Finance Ministers Communiqué and Declaration on Fighting Tax Crimes Published
May 17, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Germany Ratifies Pending Tax Treaty with Finland
May 04, 2017
German Bundestag Adopts Draft Laws Restricting Royalty Payment Deductions and Increasing Offshore Company Disclosure Requirements
May 03, 2017
AG Opinion Issued on Dispute Involving Austria-Germany Tax Treaty and the Limits of Its Jurisdiction in Resolving Such Disputes
May 01, 2017
German Guidance on Tax Refund and Exemption Procedures for Withholding Tax on Dividends and other Returns on Capital
Apr 07, 2017
Russia Clarifies Gains from Alienation of Shares Not Taxable under Tax Treaty with Germany
Mar 27, 2017
UK-Germany Bank Levy Double Taxation Agreement Terminated
Mar 23, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
Arbitration Agreement between Germany and Switzerland Signed
Mar 09, 2017
Ukraine to Sign SSA with Germany
Mar 08, 2017
New SSA between Germany and India to Enter into Force
Feb 28, 2017
Danish Tax Authority Holds Multiple Projects At Same Property do Not Constitute PE Under Tax Treaty with Germany if Not Clearly Continuous
Feb 27, 2017
Germany Negotiating Tax Instruments with Angola, Bahamas, Nigeria and Senegal
Feb 17, 2017
OECD Invites Comments for Second Batch of MAP Peer Reviews
Jan 31, 2017
German Cabinet Adopts Draft Law Limiting Deductions of Related Party Royalty Payments Benefiting from Harmful IP Regimes
Jan 27, 2017
SSA between Germany and Moldova Signed
Jan 18, 2017
Germany and Switzerland Sign Consultation Agreement on Tax Treaty Pension Provisions
Jan 17, 2017
Update - Protocol to Tax Treaty between Germany and Macedonia
Jan 13, 2017
Germany to Disallow Deductions for Related Party Royalty Payments Benefiting from Harmful IP Regimes
Dec 30, 2016
ECJ Strikes Down Danish Rules Disallowing Exemption of Interest Non-deductible under German Thin-cap Rules
Dec 29, 2016
German Federal Council Approves Legislation for New Loss Carry Forward Rules for Changes in Ownership
Dec 27, 2016
German Federal Council Adopts Legislation to Implement CbC Reporting Requirements and other BEPS Measures
Dec 23, 2016
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
Tax Treaty between Australia and Germany has entered into Force
Dec 12, 2016
Protocol to Tax Treaty between Germany and Macedonia Signed
Nov 21, 2016
Protocol to Tax Treaty between Germany and the Netherlands to Enter into Force
Nov 14, 2016
Council of the European Union Publishes Note on the State of Play of the Financial Transaction Tax
Nov 03, 2016
Update - Tax Treaty between Armenia and Germany
Oct 27, 2016
German Maximum Income Basis for Social Security Contributions for 2017
Oct 20, 2016
German Bundesrat Approves CbC Multilateral Exchange Agreement
Oct 20, 2016
New Tax Treaty between Germany and Japan to Enter into Force
Oct 18, 2016
German Upper House Approves Tax Treaty with Australia
Oct 07, 2016
German Bundestag Approves CbC Multilateral Exchange Agreement
Sep 30, 2016
Investigation into German Tax Evasion through Dividends Stripping
Sep 29, 2016
Germany Working on Measures Targeting Tax Havens and Offshore Companies
Sep 27, 2016
TIEA between Germany and St. Kitts and Nevis has Entered into Force
Sep 23, 2016
New Tax Treaty between Germany and Israel in Force
Sep 22, 2016
German Officials Publish Anti-Avoidance Plan
Sep 21, 2016
Germany Considering New Loss Carry Forward Rules for Change of Ownership
Sep 19, 2016
German Court Finds U.S. Dating Site Subject to VAT
Sep 16, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
Tax Treaty between Germany and Turkmenistan Signed
Sep 01, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Tax Treaty between Costa Rica and Germany has Entered into Force
Aug 17, 2016
German Investment Tax Reform Act Published
Aug 11, 2016
Germany Approves New Tax Treaty with Australia
Aug 01, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Germany Ratifies New Tax Treaty with Japan
Jul 28, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
German Federal Cabinet Approves Legislation to Implement CbC Reporting Requirements and other BEPS Measures
Jul 15, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Argentina and Germany to Resume SSA Negotiations
Jul 11, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Tax Treaty between Armenia and Germany Signed
Jul 05, 2016
Update - Germany Approves Protocol to Tax Treaty with the Netherlands
Jun 23, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Compromise Accepted on EU Financial Transactions Tax but Final Decision Delayed to September
Jun 21, 2016
German Finance Committee Approves Amendments on Capital Losses from Securities Sales and Dividends Income Taxation
Jun 13, 2016
EU Council Publishes Report on Status of Financial Transaction Tax
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Germany's Draft Legislation to Implement CbC Reporting Requirements and other BEPS Measures
Jun 03, 2016
G7 Declaration Following Japan Summit Encourages Adoption of BEPS Measures and Measures to Improve Transparency
Jun 01, 2016
SSA between Germany and Moldova under Negotiation
May 27, 2016
German Federal Assembly Wary of Public Release of CbC Reports on Multinationals
May 19, 2016
Israel Ratifies New Tax Treaty with Germany
May 19, 2016
Panama Negotiating Tax Information Exchange Agreement with India
May 19, 2016
Advocate General Opinion Issued that Denmark's Interest Income Exemption Rules do not Restrict Freedom of Establishment
May 18, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Update - Finland Ratifies Tax Treaty with Germany
Apr 29, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Germany Preparing for Implementation of CbC Reporting
Apr 22, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
Tax Treaty Negotiations between Germany and Panama Nearly Complete
Apr 18, 2016
New Tax Treaty between China and Germany has Entered into Force
Apr 15, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Russia Clarifies Minimum Investment Conditions for Reduced Dividends Withholding Tax under Tax Treaty with Germany
Apr 07, 2016
Philippine Court Holds Failure to Apply for Treaty Relief not Sufficient Basis to Deny Treaty Benefits
Mar 30, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
New Limited Tax Treaty between Germany and Jersey has Entered into Force
Mar 08, 2016
Tax Treaty between Finland and Germany Signed
Feb 22, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
Germany Negotiating Tax Treaties with Bangladesh, Bolivia, Ethiopia, Oman and Tanzania
Feb 09, 2016
Germany and Trinidad and Tobago Conclude Tax Treaty Negotiations
Feb 05, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Protocol to the Tax Treaty between France and Germany has Entered into Force
Jan 27, 2016
Belgium Planning to Drop its Support of an EU Financial Transactions Tax
Jan 25, 2016
Protocol to the Tax treaty between Germany and the Netherlands Signed
Jan 21, 2016
Protocol to the Tax Treaty between Germany and the United Kingdom has Entered into Force
Jan 13, 2016
Protocol to the Tax Treaty between Germany and Ireland has Entered into Force
Jan 07, 2016
Protocol to the Tax Treaty between Germany and Uzbekistan has Entered into Force
Jan 04, 2016
Tax Treaty between Germany and the Philippines has Entered into Force
Dec 28, 2015
CJEU Rules Reincorporation of Losses of an Austrian PE of a German Company following Transfer does not Violate Freedom of Establishment
Dec 21, 2015
New Tax Treaty between Germany and Japan Signed
Dec 21, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
German Maximum Income Basis for Social Security Contributions for 2016 Approved
Dec 04, 2015
Mutual Assistance Convention has Entered into Force in Germany, Mauritius and San Marino
Dec 02, 2015
Tax Treaty between Australia and Germany Signed
Nov 17, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Update - New Tax Treaty between China and Germany
Nov 06, 2015
Tax Treaty between Germany and the Netherlands to Enter Into Force
Oct 28, 2015
Germany Approves TIEA with St. Kitts and Nevis
Oct 28, 2015
Germany Approves Tax Amendment Act 2015 including Changes in Certain Reorganization Rules
Oct 22, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
SSA between Albania and Germany Signed
Sep 15, 2015
India and Germany Agree to Continued Tax Information Exchange and to Negotiate Tax Treaty Revisions
Sep 02, 2015
Costa Rica Approves Tax Treaty with Germany
Sep 01, 2015
Germany Deposits Ratification Instrument for Mutual Assistance Convention
Aug 31, 2015
New Tax Treaty between Brazil and Germany to be Negotiated
Aug 20, 2015
Germany Ratifies Mutual Assistance Convention
Jul 31, 2015
Germany and Japan Agree on New Tax Treaty
Jul 20, 2015
Germany and the Netherlands Sign MoU for the Exchange of Information Regarding Tax Rulings
Jul 16, 2015
EU Member States Call for Broad Introduction of Domestic VAT Reverse Charge Mechanism
Jul 07, 2015
Progress on EU Financial Transactions Tax
Jul 03, 2015
New Tax Treaty between Australia and Germany to be Negotiated
Jun 18, 2015
Update - Protocol to the Tax Treaty between France and Germany
Jun 05, 2015
Update - New Tax Treaty between Germany and the Netherlands
Jun 04, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Netherlands Approves Ratification of Tax Treaty with Germany
May 29, 2015
Chile Negotiating Tax Treaties with Germany, Italy and Japan
May 29, 2015
Amazon Changes EU Tax Structure to Book Revenue in Countries where Customers are Located
May 28, 2015
German Exit Tax on Transfer of Assets to EU PE Compatible with EU Law
May 27, 2015
EU to Discuss Minimum Corporate Tax Rate across the Union
May 27, 2015
Limited Tax Treaty between Germany and Jersey Signed
May 18, 2015
Germany Ratifies SSA with the Philippines
Apr 15, 2015
Protocol to the Tax Treaty between Georgia and Germany in Force
Apr 01, 2015
Protocol to the Tax Treaty between France and Germany Signed
Apr 01, 2015
Luxembourg to Increase VAT Rate on E-Books While Other EU Countries Pushing to be Allowed to Use Reduced Rates
Mar 23, 2015
Protocol to the Tax Treaty between Germany and Norway has Entered into Force
Feb 23, 2015
Albania Provides Update on Current SSA Negotiations
Feb 13, 2015
Protocol to the Tax Treaty between Germany and Uzbekistan Signed
Feb 10, 2015
Austria and Germany Agree on Timeline for Implementation of EU Financial Transactions Tax
Jan 23, 2015
SSA between Germany and Uruguay to Enter into Force
Jan 22, 2015
Netherlands Tax Treaty Negotiations for 2015
Jan 02, 2015
Payments for the Use of, or the Right to Use, Equipment Will No Longer be Considered Royalties Under the Bulgaria-German Tax Treaty
Dec 17, 2014
Protocol to the Tax Treaty between Germany and Ireland Signed
Dec 12, 2014
Final Proposal on EU Financial Transactions Tax Likely Delayed
Dec 05, 2014
Modified Nexus Approach Proposed by Germany and the U.K. to Counter Harmful IP Regimes
Nov 20, 2014
French Finance Minister to Propose Revisions to Financial Transactions Tax
Nov 05, 2014
German Draft Bill to Include Amendments to Limit Hybrid Financing, Limit Participation Exemption, and Expand Loss Forfeiture Exceptions
Nov 04, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
German Application of the Arm's Length Principle to PEs in Force
Oct 27, 2014
German Income Basis for Social Security Contributions for 2015 Approved
Oct 21, 2014
Germany Approves Tax Treaty with Costa Rica
Oct 16, 2014
EU Financial Transactions Tax "Still on Track"
Sep 29, 2014
Germany's Federal Cabinet Approves Draft Legislation Amending the General Tax Code Concerning Foreign Tax Credit Calculation
Sep 29, 2014
SSA between Germany and the Philippines Signed
Sep 23, 2014
Germany to Strengthen Voluntary Disclosure Rules
Sep 03, 2014
Update - New Tax Treaty between Germany and Israel Signed
Aug 26, 2014
New Tax Treaty between Germany and Israel Signed
Aug 22, 2014
Germany Formalizes FATCA Obligations
Aug 11, 2014
Germany Makes Amendments to VAT Law
Jul 31, 2014
UK Ratifies Protocol to the Tax Treaty with Germany
Jul 18, 2014
TIEA between Germany and Montserrat has Entered into Force
Jul 15, 2014
German Draft Budget for 2015 Announced
Jul 11, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Germany Approves Tax Treaty With the Philippines
Jun 17, 2014
Tax Treaty between Germany and Hong Kong to be Negotiated
Jun 06, 2014
10 EU Member States Aim to Implement Financial Transaction Tax by 2016
May 08, 2014
Germany to Reduce VAT on eBooks
May 01, 2014
G5 Ministers on Automatic Information Exchange and BEPS
Apr 30, 2014
Germany and China Sign New Tax Treaty
Apr 03, 2014
Germany to Tighten Voluntary Disclosure Rules
Mar 31, 2014
Protocol Signed to Amend Germany-U.K. Tax Treaty
Mar 20, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between Costa Rica and Germany – details
Mar 14, 2014
Protocol to treaty between Germany and United Kingdom – details
Mar 14, 2014
Treaty between China (People's Rep.) and Germany – details
Mar 14, 2014
Protocol to treaty between Germany and Georgia – details
Mar 14, 2014
Treaty between Costa Rica and Germany signed
Feb 01, 2014
Treaty between Russia and Germany – Russian MoF clarifies whether interest expenses are tax deductible under the tax treaty
Dec 31, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Treaty between Philippines and Germany – Availment of treaty benefits
Dec 02, 2013
Treaty between Germany and Philippines signed
Dec 02, 2013
Treaty between India and Germany – Indian decision on profit attribution to a permanent establishment
Dec 02, 2013
Treaty between Germany and Philippines – details
Dec 02, 2013
Treaty between Germany and Luxembourg enters into force
Dec 02, 2013
Ministry of Finance publishes guidance on application of subject-to-tax, remittance basis and switch-over clauses under tax treaties in respect of a decision of the Federal Financial Court
Nov 12, 2013
Protocol to treaty between Germany and Norway – details
Nov 12, 2013
Protocol to treaty between Germany and Norway signed
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Federal Council submits draft bill on the improvement of combating tax offences
Jun 27, 2013
Treaty between Germany and Spain – Exchange of letters on mutual assistance in tax matters published
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Bill on the simplification of company taxation and the tax treatment of travel expenses gazetted
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Germany and Oman – details
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Limited partnership that pays trade tax and has a tax residency certificate will be eligible to tax treaty benefits
Mar 25, 2013
Treaty between Germany and Mauritius enters into force
Mar 25, 2013
Treaty between Liechtenstein and Germany enters into force
Feb 10, 2013
Treaty between India and Germany – Indian decision that Royalty / Fees for Technical Services should be taxed on receipt basis irrespective of the method of accounting followed
Feb 10, 2013
Protocol to treaty between Germany and Slovenia enters into force
Feb 10, 2013
Treaty between India and Germany – Indian decision that certification fees are not fees for technical services
Feb 10, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Treaty between Germany and Ireland enters into force
Feb 09, 2013
Tax agreement between Germany and Taiwan enters into force
Feb 09, 2013
Federal Cabinet adopts draft bill on simplification of company taxation and the tax treatment of travel expenses
Dec 02, 2012
Treaty between Germany and Turkey enters into force
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Treaty between Germany and Spain enters into force
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Treaty between Germany and Switzerland – Federal Financial Court rules on treatment of foreign extraordinary losses in view of exemption-with-progression provision
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Treaty between Germany and Luxembourg – details
Jul 25, 2012
Treaty between Germany and Mauritius – details
Jul 25, 2012
Protocol to tax agreement between Germany and Switzerland signed – details
Jun 03, 2012
Tax agreement between Germany and Taiwan – details
Jun 03, 2012
Guidance on amended anti-treaty-shopping rules published
Mar 04, 2012
Treaty between Germany and Cyprus enters into force
Mar 04, 2012
Treaty between Germany and Hungary enters into force
Mar 04, 2012
Protocol to treaty between Switzerland and Germany enters into force
Feb 01, 2012
Treaty between Germany and United Arab Emirates enters into force
Oct 18, 2011
Treaty between Turkey and Germany – details
Oct 18, 2011
Protocol to treaty between Germany and Ireland enters into force
Jul 27, 2011
Treaty between Germany and Cyprus – details
May 12, 2011
Treaty between Spain and Germany– details
May 12, 2011
Treaty between Germany and Ireland – details
May 12, 2011
Treaty between Germany and Hungary – details
Apr 27, 2011
Treaty between Bulgaria and Germany enters into force
Mar 14, 2011
Treaty between Germany and Malaysia enters into force
Mar 14, 2011
Protocol to treaty between Luxembourg and Germany enters into force
Mar 14, 2011
Treaty between Germany and United Kingdom enters into force
Mar 14, 2011
Protocol to treaty between Switzerland and Germany – details
Nov 27, 2010
Treaty between Russia and Germany: Russia clarifies interaction of thin capitalization rules with treaty
Oct 26, 2010
Treaty between Belgium and Germany and Treaty between Belgium and Luxembourg – Court of First Instance Hasselt decides participation at time of payment of interest decisive for WHT rate
Sep 06, 2010
Treaty between Germany and United Arab Emirates – details
Aug 23, 2010
Federal Cabinet adopts draft bill Annual Tax Act 2010 – direct taxation
Jun 13, 2010
Treaty between Germany and Bulgaria – details
May 25, 2010
Treaty between Germany and Uruguay – details
May 25, 2010
Treaty between Germany and United Kingdom – details
May 25, 2010
Treaty between Germany and Malaysia – details
Apr 26, 2010
Treaty between Mexico and Germany enters into force
Mar 23, 2010
Federal Cabinet approves Bill on acceleration of economic growth – part one
Jan 20, 2010
Federal Cabinet approves Bill on acceleration of economic growth – part one
Dec 21, 2009
Protocol to treaty between Germany and Russia enters into force
Oct 11, 2009
Federal Cabinet approves ordinance on combating tax evasion
Sep 16, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Treaty between Germany and Turkey terminated
Sep 16, 2009
Parliament approves changes to limited deductibility of interest payments and change-in-ownership rules, and to VAT Act
Aug 13, 2009
Treaty between Brazil and Canada, and between Brazil and Germany – Brazilian court decision on tax treaty treatment of remuneration of technical services
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Protocol to treaty between Belgium and Netherlands signed
Jul 16, 2009
Protocol between Germany and Belgium initialed
Jul 16, 2009
Germany and Switzerland to revise tax treaty
Jul 16, 2009
Treaty between Israel and Germany – negotiations
Jul 16, 2009
Federal Financial Court renders follow-up decision in Burda case
Apr 10, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Germany and South Africa – details
Apr 10, 2009
Ministry of Finance issues draft bill combating tax evasion
Mar 16, 2009
Treaty between Germany and France – MoU concerning residence of government of each contracting state, and any political subdivision or local authority thereof
Mar 16, 2009
Treaty between Germany and United Arab Emirates – negotiations concluded
Feb 22, 2009
Treaty between Mexico and Germany ratified
Feb 22, 2009
Protocol to treaty between Russia and Germany ratified
Feb 22, 2009
Memorandum of Understanding signed between US and German competent authorities
Feb 22, 2009
Protocol to treaty between Russia and Germany ratified by Russian State Duma
Jan 23, 2009
Treaty between Germany and South Africa signed
Dec 24, 2008
Treaty between India and Germany – Indian decision on applicability of tax treaty to a limited partnership
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Treaty negotiations between Germany and United Arab Emirates – developments
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Bill for venture capital investments enters into force
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Preliminary ruling requested from ECJ regarding interpretation of Parent-Subsidiary Directive
Aug 30, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Treaty between Germany and United Arab Emirates – negotiations
Aug 30, 2008
Treaty between Russia and Germany – Russia clarifies terms of application of lower withholding tax rates on dividends
Aug 30, 2008
Ministry of Finance issues guidance on limitation of interest deduction – details
Aug 11, 2008
Financial Court of Düsseldorf rules on transfer pricing adjustments
Aug 11, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Treaty between Germany and Jersey signed – details
Aug 11, 2008
Financial Court of Münster holds rules on transfer pricing incompatible with EC law
Aug 11, 2008
Treaty between Germany and United States – German Federal Financial Court rules on non-deductibility of losses from US (non-EU/EEA) PE
Aug 11, 2008
Treaty between Mexico and Germany – details
Aug 11, 2008
Germany's Federal Financial Court rules that den of cross-border loss offset (Austrian losses against German income) incompatible with EC freedom of establishment
Jul 27, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Possible amendments to Draft Bill for Annual Tax Act 2009
Jul 27, 2008
Treaty between Germany and the Netherlands – Germany's Federal Financial Court rules on qualification of dividends from third countries paid to Dutch PE of German GmbH
Jul 27, 2008
Treaty between Mexico and Germany – negotiations
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
Protocol to treaty between US and Germany – IRS issues interim guidance re mandatory arbitration procedure
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Financial Court of Hamburg considers unconstitutional 5% add-back of dividend income to taxable income representing non-deductible business
Apr 15, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Federal Ministry of Justice publishes draft bill on German International Company Law
Mar 16, 2008
Ministry of Finance publishes draft guidance on application of interest barrier
Mar 16, 2008
Federal Finance Court
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
The new protocol to the income tax treaty between the United States and Germany, signed on 1 June 2006, entered into force on 28 December 2007. The announcement was made in Treasury Department release hp-753 dated 2 January 2008. The new protocol applies from 1 January 2007 for withholding taxes, from 1 January 2008 for other taxes, and in respect of taxes on capital on items owned on or after 1 January 2008.
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Federal Council approves Annual Tax Act 2008
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Brazil and Germany signed agreement relating to PIS and COFINS taxes
Jan 16, 2008
Protocol to treaty between United States and Germany ratified
Jan 16, 2008
Draft Bill Annual Tax Act 2008 adopted by Federal Parliament
Dec 03, 2007
Protocol to treaty between United States and Germany approved
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
European Commission sends reasoned opinion to Germany regarding rules applied to cross-border loss offset
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Tax incentive for venture capital investments
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
Federal Cabinet adopts Draft Bill for Annual Tax Act 2008
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
Federal Council approves Bill on Corporate Tax Reform
Jul 29, 2007
Draft Bill on disclosure requirement for international tax planning structures discussed
Jul 29, 2007
German Lower Court
Jul 29, 2007
US Senate hearings on protocol to treaty between Germany and US
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
Ministry of Finance issues decree in response to ECJ decision Rewe Zentralfinanz
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Federal Cabinet adopts changed proposal for major corporate tax reform 2008
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Federal Ministry of Finance issues guidance on anti-treaty-shopping rules
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Indian decision that income arising from dealings with an Indian branch is taxable
Jun 18, 2007
ECJ
May 28, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Federal Cabinet adopts Draft Bill on corporate tax reform
Apr 28, 2007
Federal Ministry of Finance issues Draft Bill on corporate tax reform
Mar 24, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Federal Ministry of Finances clarifies application of CFC rules
Feb 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Treaty between Germany and Belgium - Mutual agreement concerning treatment of severance payments
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Annual Tax Act 2007 and Bill on implementation of European company approved by Federal Council
Jan 15, 2007
Treaty between Singapore and Germany enters into force
Jan 15, 2007
Federal tax authority publishes guidance on APAs
Dec 17, 2006
Revised proposal on corporate tax reform
Dec 17, 2006
German Federal Tax Court holds CFC rules not applicable in cases of administratively limited tax relief in order to comply with low taxation threshold
Dec 17, 2006
On 23 August 2006, the Federal Cabinet approved the Annual Tax Act 2007. The newly included Sec. 20(2b) Income Tax Act, which extends the restriction on loss set-offs from tax deferral schemes, shall already apply for the tax year 2006. To become effective, the Bill has to be passed by the Federal Council as well.
Oct 14, 2006
Proposed reform concerning cross-border mergers – Bill approved
Sep 12, 2006
Plans to reform corporate taxation – Federal Cabinet agrees on general framework
Sep 12, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Federal Council approves Bill on Tax Changes 2007
Aug 13, 2006
US
Aug 13, 2006
US Senate may hold hearings on new Denmark, Finland, and Germany protocols
Aug 13, 2006
Proposed reform concerning cross-border mergers
Jul 11, 2006
US Treasury Department announces signing of protocol to US-Germany income tax treaty
Jul 11, 2006
Reorganization Act – proposed amendments to facilitate EU cross-border mergers
May 14, 2006
Indian decision on applicable tax rate for down payment for transfer of technical know-how
May 14, 2006
Further attempts by Federal Ministry of Finance to clarify thin capitalization rules
Apr 09, 2006
Central Tax Board rules on treaty characterization of partnership income re Finland-Germany tax treaty
Apr 09, 2006
Treaty between Germany and United Arab Emirates to expire
Apr 09, 2006
The Federal Cabinet on 18 January 2006 adopted a draft Bill providing for tax amendments aimed at the furtherance of economic growth and employment (Entwurf eines Gesetzes zur steuerlichen Förderung von Wachstum und Beschäftigung). The most important proposed amendments to the enterprise taxation are summarized below. Unless otherwise indicated, the proposed amendments would apply from tax year 2006.
Feb 19, 2006
German state-owned bank not exempt from interest withholding tax
Feb 19, 2006
It has been announced by the German Federal Ministry of Finance that negotiations are ongoing for a new protocol to the income and capital tax treaty of 21 July 1959 between Germany and France. Further details of the treaty will be reported subsequently.
Feb 19, 2006
German Federal Tax Court reverses its case law denying refund of dividend withholding tax to interposed Netherlands holding companies
Nov 09, 2005
Mnster tax court refers to ECJ treaty-override provision in German Foreign Tax Law re low-taxed passive foreign PE income
Oct 16, 2005
Germany and Iceland initialled a new income and capital tax treaty on 6 July 2005. Once in force, the new treaty will generally replace the Germany-Iceland income and capital tax treaty of 18 March 1971. Further details of the treaty will be reported subsequently
Oct 16, 2005
Ministry of Finance decrees non-applicability of Federal Tax Court decision re cross-border transfer pricing adjustment
Sep 21, 2005
Cyprus and Germany initialled a new tax treaty on 10 June 2005. Once in force, the new treaty will replace the Cyprus-Germany income and capital tax treaty of 9 May 1974. Further details are not yet available.
Aug 03, 2005
As of 29 June 2005 negotiations between Germany and Taiwan regarding the conclusion of a first-time tax treaty are still ongoing. The first round of negotiations was held in December 2003.
Aug 03, 2005
Germany confirmed that negotiations for a new tax treaty with the Philippines are ongoing, although no scheduled negotiation dates have been released. Once signed and in force, the new treaty will replace the Germany-Philippines income and capital tax treaty of 22 July 1983.
Aug 03, 2005
The 1975 treaty on income and capital will be terminated by 1 January 2006 and, according to the information available up to date, not be replaced by a new treaty.
May 01, 2005
The new income and capital tax treaty and protocol between Poland and Germany signed on 14 May 2003, entered into force on 19 December 2004. The new treaty generally applies from 1 January 2005.
Jan 19, 2005