Executive summaryOver the past several weeks, the German Parliament has moved several tax-related proposals forward. The proposals include: (i) implementation of the European Union (EU) Anti-Tax Avoidance-Directive; (ii) introduction of a check-the-box election for partnerships; (iii) changes to the Real Estate Transfer Tax Act; and (iv) a general overhaul of the withholding tax rules.The specific actions include:On 21 May 2021, the Federal Parliament agreed on the German “Law implementing the EU Anti-Tax Avoidance-Directive” including anti-hybrid rules. The EU Anti-Tax Avoidance Directives are set forth under Council Directives 2016/1164 of 12 July 2016, and 2017/952 of 29 May 2017, and are...