EYGerman Ministry of Finance extends deadline for applications for retroactive exemption in “clear” treaty cases to 30 June 2023
|Tax Alerts, Legislation & Policy, Na ...|Germany
Executive summary
On 29 June 2022, the German Ministry of Finance (MoF) published an update to the guidance issued on 11 February 2021 and 14 July 2021 addressing the nonresident taxation of royalty income and capital gains relating to rights solely because these rights are registered in a public German book or register (for background, see EY Global Tax Alert, German Ministry of Finance finalizes …
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