12/08/2022 Lawmakers have recently reformed exit taxation for capital gains from shares in corporations that are held as private assets. The new rules apply...
28/01/2022 If a corporation sells a non-fungible token (NFT), gains should be taxable regardless of the holding period. This basic tax treatment also applies...
27/05/2022 The Federal Ministry of Finance has published a circular on the income tax treatment of virtual currencies and crypto tokens. The circular provides...
30/06/2022 On June 24, 2022, the German Federal Ministry of Finance (BMF) published the long-awaited circular on the VAT exemption for the management of venture…
03/06/2022 In a recent decree, the Federal Ministry of Finance commented on the possibility of a tax-neutral return of capital contributions and repayment of...
