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Limited German Tax Deductibility of Low-Taxed License Payments Made to Related US Entities

Germany, USA - July 19 2018 Pursuant to the “license barrier” rule in Sec. 4j German Income Tax Act, newly introduced as of 1 January 2018, arm’s length business expenses of a…

Susan Günther

Real Estate Newsletter - Summer 2018

Germany - June 29 2018 On 21 June 2018, the Hessian Ministry of Finance issued a press release according to which the finance ministers of the Federal States agreed on…

Anja Giesen, Susan Günther, Elmar Günther, Sabine Krause, Dr. Jörg Michael Lang, Notar, Benjamin Felix Schulz, Dr. Jürgen Streng

Real Estate Newsletter - Juni 2018

Germany - June 29 2018 Entsprechend einer am 21. Juni 2018 veröffentlichten Pressemitteilung des Hessischen Finanzministeriums haben sich die Länderfinanzminister auf…

Anja Giesen, Susan Günther, Elmar Günther, Sabine Krause, Dr. Jörg Michael Lang, Notar, Benjamin Felix Schulz, Dr. Jürgen Streng

BFH verwirft Sanierungserlass des BMF - Veränderungen bei der Besteuerung von Sanierungsgewinnen

Germany - February 14 2017 Mit seinem Beschluss vom 28. November 2016 (veröffentlicht am 8. Februar 2017) hat der Große Senat des Bundesfinanzhofs („BFH“) den sogenannten…

Dr. Marco Wilhelm, Susan Günther

Germany Targets IP Tax Havens, Law Against Harmful Tax Practices Planned

Germany - January 10 2017 The German Ministry of Finance recently published a draft "act against harmful tax practices in connection with the licensing of intellectual property…

Dr. Cornelia Wiendl