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The German Federal Ministry of Finance (BMF) recently released the draft “Growth Opportunities Act” (Wachstumschancengesetz). If enacted,...
Freshfields Risk & Compliance
Philipp Redeker
Partner, Freshfields Bruckhaus Deringer
On 20 December 2022, the German Annual Tax Act 2022 entered into force. An essential component of this new legislation is the partial...
On 10 November 2022, the German Bundestag published a draft bill to implement Council Directive (EU) 2021/514 of 22 March 2021 amending...
Background of the draft law On 28 July 2022, the German Federal Ministry of Finance published the draft Annual Tax Act 2022 (German...
The EU’s Communication on Business Taxation (EU BT 21) contains a number of measures that will radically change the tax framework for...
The German Government recently issued a draft bill titled the ‘Corporate Income Tax Modernisation Act’ (German version (PDF)/unofficial...
For almost a year, there has been a fierce debate about whether Germany has the right to tax (based on a very old and formerly unenforced...
The relief from withholding taxes (WHT) is an important parameter for corporate structures and tax planning of multinational enterprises...