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Forfeiture of Unused Tax Losses Pursuant to German Corporate Income Tax Act Partly Unconstitutional

Germany - June 7 2017 In its decision published on 12 May 2017 (file no. 2 BvL 611), the Federal Constitutional Court (Bundesverfassungsgericht; BVerfG) ruled that the...

Dr. Christian Port, Dr. Dr. Norbert Mückl.


Relevance of a right to name the acquiring entity in M&A transactions for German real estate transfer tax purposes

Germany - September 30 2016 Transfer of shares to named company in purchasing group should not give rise to double real estate tax but uncertainty remains. Background In the...

Dr. Dr. Norbert Mückl.