Germany Tax News

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Bill on the simplification of company taxation and the tax treatment of travel expenses gazetted

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Treaty between Germany and Oman – details

4 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Treaty between Germany and Mauritius enters into force

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Limited partnership that pays trade tax and has a tax residency certificate will be eligible to tax treaty benefits

25 March 2013

Treaty between India and Germany – Indian decision that certification fees are not fees for technical services

10 February 2013

Treaty between Liechtenstein and Germany enters into force

10 February 2013

Treaty between India and Germany – Indian decision that Royalty / Fees for Technical Services should be taxed on receipt basis irrespective of the method of accounting followed

10 February 2013

Protocol to treaty between Germany and Slovenia enters into force

10 February 2013

Tax agreement between Germany and Taiwan enters into force

9 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Treaty between Germany and Ireland enters into force

9 February 2013

Federal Cabinet adopts draft bill on simplification of company taxation and the tax treatment of travel expenses

2 December 2012

Treaty between Germany and Turkey enters into force

14 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Treaty between Germany and Spain enters into force

3 September 2012

Treaty between Germany and Switzerland – Federal Financial Court rules on treatment of foreign extraordinary losses in view of exemption-with-progression provision

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Treaty between Germany and Luxembourg – details

25 July 2012

Treaty between Germany and Mauritius – details

25 July 2012

Protocol to tax agreement between Germany and Switzerland signed – details

3 June 2012

Tax agreement between Germany and Taiwan – details

3 June 2012

Treaty between Germany and Hungary enters into force

4 March 2012

Treaty between Germany and Cyprus enters into force

4 March 2012