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YPOG Partnerschaft von Rechtsanwälten und Steuerberatern mbB Schnittker + Partner | Germany | 12 Aug 2022
New rules on exit taxation
Lawmakers have recently reformed exit taxation for capital gains from shares in corporations that are held as private assets. The new rules apply as of 2022 and, therefore, individuals must take them into account for each departure abroad and include them in the tax planning for any future departures. There are several strategies to mitigate the exit taxation – for example, transforming the......
YPOG Partnerschaft von Rechtsanwälten und Steuerberatern mbB Schnittker + Partner | European Union, Germany | 30 Jun 2022
YPOG Briefing: Circular on VAT Exemption for Management of Venture Capital Funds published
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…
YPOG Partnerschaft von Rechtsanwälten und Steuerberatern mbB Schnittker + Partner | Germany | 3 Jun 2022
Ministry of Finance clarifies possibility of tax-neutral return of capital contributions and repayment of nominal capital
In a recent decree, the Federal Ministry of Finance commented on the possibility of a tax-neutral return of capital contributions and repayment of nominal capital of companies that are not subject to unlimited tax liability in Germany or the European Union and the European Economic Area. There has been some controversy between the judiciary and the tax authorities as to whether third-country......
YPOG Partnerschaft von Rechtsanwälten und Steuerberatern mbB Schnittker + Partner | Germany | 27 May 2022
Federal Ministry of Finance publishes circular on income tax treatment of virtual currencies and crypto tokens
The Federal Ministry of Finance has published a circular on the income tax treatment of virtual currencies and crypto tokens. The circular provides the tax authorities with binding rules for all open tax assessments regarding the taxation of income from and in connection with virtual currencies and crypto tokens. It will significantly influence the development of blockchain-based business......
