ESG and Tax in the context of PE transactions

Pension fund

Tax Court of Munich on Withholding Tax Regime for Portfolio Dividends

NPO

Cross-border transfer of funds to foreign NPOs

withhold tax

No withholding tax deduction for software developed abroad in the future? – New circular from the Federal Ministry of Finance expected

Unternehmenskauf

VAT deduction right of PropCos located abroad owning/exploiting German real estate – VAT changes

Coronavirus, Vorstandsvergütung, Insurance Premium Tax, German Administrative Guidance, Umlaufverfahren

New Administrative Guidance on German Insurance Premium Taxes

Betriebsstätten

Naturalization and Article 116 of the German Constitution

Umsatzsteuersätze

Federal Ministry of Finance locks third-country taxable persons out of applying the TOMS regime (special regulation for travel agents, in acc. with Art. 306 EU VAT-Directive)