Executive summaryOn 16 June 2022, the German Ministry of Finance (MoF) issued its report on the evaluation of nonresident taxation of royalty income and capital gains relating to rights which are registered in a public German book or registry to the Finance Committee of the German Parliament (for background, see EY Global Tax Alert, German Ministry of Finance finalizes guidance on German extraterritorial taxation of intellectual property, dated 11 February 2021).In summary, the MoF concluded:The current rule should be abolished for the future (but not retroactively), except with respect to taxpayers resident in jurisdictions listed on the European Union (EU)...