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Sweeping changes of German transfer pricing rules January 2018 Update

OECD, Germany - January 31 2018 In December 2016 we provided an overview of the most important adopted and expected changes in German transfer pricing rules. The below gives an...

Dr Jens Rubart, Dr. Stephan Schnorberger.


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, Dr. Dr. Norbert Mückl, Dr. Stephan Schnorberger, Christoph Becker.


German Government Plans to Limit Royalty Deductions as from 2018

Germany - January 1 2017 On 19 December 2016, the Federal Ministry of Finance published a draft bill on the limitation of the deduction of royalties. The bill is intended to...

Dr. Stephan Schnorberger.


Tax changes in new draft Bill will affect multinationals and cross-border taxation

OECD, Germany - August 31 2016 Germany implements country by country reporting, exchange of tax rulings and other amendments including changes to trade tax and financial sector...

Stephan Behnes, Dr. Christian Burholt, Sonja G. Klein, Jana Fischer, Christoph Becker.


New ministerial draft bill to implement the amendments to the EU Mutual Assistance Directive and further measures against base erosion and profit shifting

OECD, European Union, Germany - June 30 2016 In early June 2016, the Federal Ministry of Finance (Bundesfinanzministerium; "BMF") published a ministerial draft bill on the implementation of...

Stephan Behnes, Dr. Christian Burholt, Sonja G. Klein, Jana Fischer, Christoph Becker.