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Landmark Judgement of the German Federal Fiscal Court (BFH) of 16 December 2015 in Respect of Factoring and the Liability of the Purchaser of Receivables for Unpaid VAT Owed by the Originator and Seller of Receivables
  • Squire Patton Boggs
  • Germany
  • March 24 2016

Section 13c of the German VAT Act provides that the acquirer of a receivable which includes value added tax, e.g. trade receivables, lease receivables

Action 13: Country-by-Country Reporting; Are You Ready?
  • Squire Patton Boggs
  • Australia, Poland, Spain, United Kingdom, USA, China, France, Germany, Ireland, Netherlands, OECD
  • February 1 2016

On October 5, 2015, the Organisation for Economic Co-operation and Development (OECD) released a final package of 15 action items (the Actions) as

Capital gains from a management participation plan may not be wages
  • Squire Patton Boggs
  • Germany
  • January 22 2016

The tax consequences in Germany of a management participation plan are not clear. An employee holding an interest in their employer company may

Base erosion and profit shifting: limiting tax deductions for interest costs
  • Squire Patton Boggs
  • Germany, OECD, United Kingdom
  • November 19 2015

Earlier this week the heads of state of the 20 largest global economies have agreed to adopt the 15 BEPS action points in their respective countries

FATCA Intergovernmental Agreement Germany USA
  • Squire Patton Boggs
  • Germany, USA
  • July 30 2015

The German Ministry of Finance has published on the 26 June 2015 a draft guideline in relation to the application of the FATCA Intergovernmental

The OECD BEPS project, part II: impact of BEPS efforts a country-specific review
  • Squire Patton Boggs
  • Germany, Spain, United Kingdom, Australia, China, European Union, France
  • June 15 2015

This article is the second in a series of three discussing the impact of the Organisation for Economic Co-operation and Development’s (OECD) efforts

Granting of Restricted Stock Units is compensation for future work performance
  • Squire Patton Boggs
  • Germany
  • May 18 2015

The Fiscal Court of Cologne has ruled that, for German tax purposes, Restricted Stock Units (“RSU's”) should be regarded as compensation which is

Doing business in Germany overview on taxation
  • Squire Patton Boggs
  • Germany
  • March 9 2015

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

Taxation of manager participation program bonuses in Germany
  • Squire Patton Boggs
  • Germany
  • January 28 2015

If executives of a German company are granted equity interests in the company, the tax treatment of payments resulting from such equity interests can

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