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VAT treatment of banking services: the Deutsche Bank case

Baker & McKenzie
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Germany
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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

German Annual Tax Act 2013 still pending

Baker & McKenzie
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Germany
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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
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Germany
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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

Participation exemption for portfolio dividends abolished

Baker & McKenzie
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European Union, Germany
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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 tax pooling

Baker & McKenzie
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Germany
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February 28 2013

An important amendment to German corporate taxation relates to amendments to the German system of tax pooling (Organschaft). As many might know, the

Envisaged VAT changes in 2013

Baker & McKenzie
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Germany
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December 12 2012

The German Federal Parliament has published the draft German Tax Act 2013 which also contains changes in the German VAT Act

Operator of a webpage: Federal Finance Court dated 15 May 2012 (XI R 1610)

Baker & McKenzie
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Germany
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December 12 2012

The German Federal Finance Court has decided that an operator of a webpage is to be viewed as a service provider from a VAT perspective, even if the user is automatically transferred to webpages of other VAT businesses, unless the operator of the webpage has clearly explained to the user that it is only acting in the name and for the account of other VAT businesses

Selected international tax & legal consequences

Baker & McKenzie
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Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
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August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

VAT compliance: Intrastat and EC sales lists

Baker & McKenzie
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European Union, Germany
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April 26 2012

EC sales lists must be filed monthly (instead of quarterly) if the EU-acquisitions and triangulation supplies in the current year (or in any of the four preceding quarters) exceeds a threshold

The "supply of staff" does not only cover employed persons but also self-employed persons

Baker & McKenzie
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European Union, Germany
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April 26 2012

On 26 January 2012, the Court of Justice delivered its judgement in case C-21810 ADV Allround

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Search results

VAT treatment of banking services: the Deutsche Bank case

German Annual Tax Act 2013 still pending

Non-taxable transfer of a business

Participation exemption for portfolio dividends abolished

Amendments to tax pooling

Envisaged VAT changes in 2013

Operator of a webpage: Federal Finance Court dated 15 May 2012 (XI R 1610)

Selected international tax & legal consequences

VAT compliance: Intrastat and EC sales lists

The "supply of staff" does not only cover employed persons but also self-employed persons

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