6/19/2023 9:47:19 AM German tax administration gets the attention of US Congress for register cases By Sebastian Heinrichs The German register cases have been the subject of discussions in the public and also in this blog for almost three years, from the start...
6/24/2022 3:01:56 PM German foreign-to-foreign IP taxation: Ministry listens to complaints and prepares for an end By Sebastian Heinrichs On 16 June 2022, the German Federal Ministry of Finance (MoF) submitted to the finance committee of the German parliament its evaluation...
3/21/2022 3:50:08 PM Cum/ex, the final decision: And in the end, short sales didn’t even matter By Sebastian Heinrichs The German Federal Fiscal Court (Bundesfinanzhof, BFH) published its long-awaited ruling on the legality of so-called "cum ex"-structures...
4/19/2021 12:00:00 AM German RETT reform finally close to implementation in July 2021 By Sebastian Heinrichs The reform of the German Real Estate Transfer Tax (RETT) Act took a decisive step towards implementation. Since the RETT reform focuses...
11/10/2020 10:38:10 AM IP taxation: German nexus in unexpected circumstances By Sebastian Heinrichs The German Ministry of Finance (BMF) published the first guidance on one of the most hotly discussed German tax issues of the year on...