Taxation of German-registered IP restricted following enactment of the German Annual Tax Act 2022
On 20 December 2022, the German Annual Tax Act 2022 entered into force. An essential component of this new legislation is the partial...
Martin Rehberg's Passles
Amended German IP nexus taxation rules in draft Annual Tax Act 2022
On 28 July 2022, the German Federal Ministry of Finance published the draft Annual Tax Act 2022 (German version | English unofficial...
Unshell – a proposed EU Directive to fight the (mis)use of shell entities
On 22 December 2021, the European Commission published a draft proposal for a directive to prevent the misuse of shell entities for tax...
German taxation of non-German IP transactions – new decree assists some multinationals but forces others to litigate
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...
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