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German Ministry of Finance issues official guidance on withholding tax for software development services

|Tax Alerts, Legislation & Policy|Germany
Germany

  • Persons selling software development services from outside Germany to German customers, or acquiring such services in Germany from abroad will need to consider this new guidance on potential withholding tax obligations.

  • The guidance addresses changes in German copyright law and for the first time sets forth the official view on when withholding tax obligations will arise in cross-border software …

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