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Results: 1-10 of 43

German Annual Tax Act 2013 still pending

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 29 2013

The German Annual Tax Act 2013 was not approved in the German Parliament, and whether it will ever enter into force remains to be seen. The changes

Non-taxable transfer of a business

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 29 2013

The Federal Ministry of Finance published a new tax circular allowing the tax relief for the sale of a business unit (“VAT-free TOGC”) even if only

VAT treatment of banking services: the Deutsche Bank case

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 29 2013

Following the Court of Justice of the European Union's judgment on the "Deutsche Bank" case, the German Federal Finance Court decided that the

Participation exemption for portfolio dividends abolished

  • Baker & McKenzie
  • -
  • European Union, Germany
  • -
  • March 27 2013

As a reaction to a decision of the European Court of Justice of 2011, the German legislature abolished the participation exemption for portfolio

Amendments to German Drug Advertising Act

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 26 2013

Amendments have been made to the German Drug Advertising Act (HeilmittelwerbegesetzHWG) (Act) by the so-called "Second Act Amending Drug Law and

Federal Court of Justice: extended advertising options for the pharmaceutical industry

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 26 2013

In its judgment dated 2 February 2013 (I ZR 6211) the German Federal Court of Justice (BundesgerichtshofBGH) extended the advertising options for

Germany’s new High-Frequency Trading Act

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 25 2013

The German legislator is concerned about the speed and complexity of high-frequency trading ("HFT") in securities as well as the inherent risks in

Increase in minimum salary requirement for Blue Card German program

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 20 2013

On January 1, 2013, new minimum salary requirements became effective for Blue Card holders in Germany. The annual salary of a first-year blue card

The global employer: Europe & Middle East quarterly update

  • Baker & McKenzie
  • -
  • Belgium, Czech Republic, Egypt, European Union, France, Germany, Greece, Hungary, Italy, Luxembourg, Netherlands, Poland, Russia, Sweden, Switzerland, Turkey, Ukraine, United Kingdom
  • -
  • March 14 2013

Non-recurrent bonus schemes are to become taxable. Employers can set up a "collective non-recurring result linked cash bonus scheme" to grant a cash

Electronics companies: prepare to recall your RoHS non-compliant products

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 14 2013

In our September Client Info, we summarized the main changes that the new RoHS and WEEE Directives bring to producers, importers and distributors of

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