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262 results found

Article

Ius Laboris | Austria, Germany | 31 May 2019

Austria: Decree on joint interpretation of cross-border commuter regulation with Germany

The Austrian Federal Ministry of Finance has issued a decree, retroactively effective of 9 April 2019, reflecting the content of a new consultation

Article

Greenberg Traurig LLP | Germany | 15 May 2019

Amendment of RETT Regime for Share Deals

Last week, the German Federal Ministry of Finance (BMF) published the draft annual tax bill 2019 link in German, which, amongst others, contains

Article

Allen & Overy LLP | Germany | 14 May 2019

Current developments regarding the German real estate transfer tax reform

Already in June 2018, the German Federal States agreed in their Finance Minister Conference to considerably tighten the real estate transfer tax

Article

Allen & Overy LLP | Germany | 14 May 2019

Aktuelle Entwicklungen der geplanten Grunderwerbsteuerreform

Bereits im Juni 2018 hatten sich die Länder im Rahmen der Finanzministerkonferenz darauf verständigt, die grunderwerbsteuerliche Behandlung von sog

Article

Latham & Watkins LLP | Germany | 13 May 2019

Market Participants Welcome Clarity on German Real Estate Transfer Tax Reform

The Federal Ministry of Finance has released its first draft tax bill on the contemplated real estate transfer tax (RETT) reform, setting out the

Article

Eversheds Sutherland (US) LLP | European Union, Germany | 28 Feb 2019

A (new) German digital advertisement tax? German tax authorities start to impose withholding tax on cross-border online advertising

German tax authorities have started utilizing existing income tax rules to impose royalty withholding tax on cross-border digital advertising

Article

Beiten Burkhardt | Germany | 22 Feb 2019

Ertragsteuerliche Überlegungen zur Sanierung von Kapitalgesellschaften

Bei Sanierungen von Unternehmen gilt es auch steuerliche Aspekte zu berücksichtigen. Das deutsche Steuerrecht besitzt hier kontraproduktive Regelungen

Article

Dechert LLP | Germany | 1 Feb 2019

German Federal Ministry of Finance consults on MiFID IIMiFIR until 15 March 2019

The German Federal Ministry of Finance (Bundesfinanzministerium - BMF) has launched a consultation regarding the provisions of MiFID II

Article

CMS Germany | Germany | 14 Jan 2019

Kündigungsschutz für hochbezahlte Bankangestellte adé? Vom Bestandsschutz zum Abfindungsschutz

Nachdem das Bundesministerium für Finanzen bereits im November einen Referentenentwurf zum sog. Brexit-Steuerbegleitgesetz vorgelegt hatte

Article

Littler Mendelson PC | United Kingdom, Germany | 26 Nov 2018

Germany May Ease Labor Regulations on Termination of Top Managers to Lure British Banks

On November 20, 2018, the German Ministry of Finance sent the draft of the Brexit Tax Accompanying Act (the Act) to other ministries and industry

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