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Results: 1-10 of 41

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
  • United Kingdom, Australia, China, European Union, France, Germany, Spain
  • 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


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