We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Dr. Dr. Norbert Mückl

Baker McKenzie

Results 1 to 5 of 9
Most popular |Most recent

Federal Council Approves New Law Limiting Royalty Deductions

Germany - July 5 2017 On 2 June 2017, the German Federal Council approved a new law introducing a so-called royalty barrier (Lizenzschranke). Accordingly, as of 1 January...

Dr. Christian Port, Lars H. Haverkamp, Dr. Stephan Schnorberger, Christoph Becker.

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. Cristan Gerhold.

Federal Tax Court Confirms Availability of 'Banking Privilege'

Germany - May 1 2017 In its recent decision dated December 6, 2016 (I R 7915), the Federal Tax Court confirmed the availability of the banking privilege as stipulated in...

Dr. Christian Port, Stephan Behnes, Ludmilla Maurer.

Waiver of Debt No Taxable Event for Non-resident Real Estate Companies

Germany - April 27 2017 In its decision dated December 7, 2016 (file no. I R 7614), the Federal Fiscal Court (Bundesfinanzhof; “BFH”) confirmed that the book gain from a...

Dr. Christian Port.

Germany: New tax exemption for debt restructuring gains in Germany

European Union, Germany - April 12 2017 With its judgment of November 28, 2016, the German Supreme Tax Court (Bundesfinanzhof; “BFH”) dismissed the application of the tax administration’s...

Dr. Christian Port.