German tax aspects of secondments *

Germany - June 30 2011
Globalization has led to increasing cross-border secondments of management and other employees.

Co-authors: Oliver Zoell , Patrick Sinewe.

German taxation of equity incentives *

Germany - March 1 2011
Many companies offer equity incentives to their employees in Germany and they are becoming increasingly popular as an important source of income for employees.

Co-authors: Patrick Sinewe.

German air travel tax *

Germany - November 22 2010
Initiated by the German Federal Government, the Bundestag is about to pass an Air Travel Tax Bill (Luftverkehrsteuergesetz), to introduce a tax on passenger air travel departures from Germany.

Co-authors: Patrick Sinewe.

Utilisation of German tax losses - change of ownership legislation & new tax reliefs *

Germany - November 22 2010
As of January 2008, new rules came into force concerning the disallowance/forfeiture of tax loss carry-forwards in a German company following a change in ownership of that company (hereafter the "CIO rules").

Co-authors: Patrick Sinewe.