ESG and Tax in the context of PE transactions

Pension fund

Tax Court of Munich on Withholding Tax Regime for Portfolio Dividends


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


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


Naturalization and Article 116 of the German Constitution


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)