The bill includes changes on the taxation of transactions between non-German entities relating to intellectual property (IP) registered in Germany and is highly relevant in this regard.The German Bundestag, one of two chambers of the German Parliament, approved a revised version of the Annual Tax Act 2022. Among other changes, the bill addresses taxation of IP registered in Germany and amends the initial draft.Taxpayers should carefully review the impact of the proposed changes on their transactions and consider potential documentation requirements for transactions between non-German entities relating to IP registered in Germany for 2022 and future years.Executive summaryOn 2 December...