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Profit participation rights may be taxed as income in Germany

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • June 8 2014

Within the scope of employee equity participation in Germany, it has been controversial whether income from capital commitments is either partly or

German tax news

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • May 27 2014

Under the loss forfeiture rules, a corporation’s current losses and loss carried forwards are subject to a change in ownership of the shares

Doing business in Germany overview on taxation

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • March 20 2014

Generally, taxes are administered and enforced by the relevant local tax office. These local tax offices administer, in particular, the income tax to

Is there a better way to structure employee stock options in Germany?

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • February 23 2014

In common with many countries, Germany generally taxes an employee stock option at the time the option is exercised, rather than at the time it is

Overview on German VAT

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • February 4 2014

In contrast to personal taxes (e.g. Income tax), German Value Added Tax (“VAT”) is a tax on transactions. VAT is a sales tax which is levied at all

Overview on German VAT

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • April 29 2013

In contrast to personal taxes, German Value Added Tax (VAT) is a tax on transactions. VAT is a sales tax which is levied at all levels

Doing business in Germany: overview on taxation

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • February 21 2013

Generally, taxes are administered and enforced by the relevant local tax office. These local tax offices administer, in particular, the income tax to

Selected new taxes and rate increases ahead

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • February 2 2011

As in many other countries, Germany's federal and state administrations are looking to increase their internal revenues to recover the shortfall resulting from the financial crisis

Selected new taxes and rate increases ahead

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • October 5 2010

As in many other countries, Germany's federal and state administrations are looking to increase their internal revenues to recover the shortfall resulting from the financial crisis

Proposed amendment to the German Insolvency Code tax claims as preferred insolvency claims

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • July 9 2010

As part of the German government's costs savings package, a change in the German Insolvency Code may be implemented which will grant to the German fiscal authorities a preferred creditor status