Germany Tax News

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Treaty between Germany and South Africa – details

10 April 2009

Treaty between Germany and France – MoU concerning residence of government of each contracting state, and any political subdivision or local authority thereof

16 March 2009

Ministry of Finance issues draft bill combating tax evasion

16 March 2009

Memorandum of Understanding signed between US and German competent authorities

22 February 2009

Treaty between Mexico and Germany ratified

22 February 2009

Treaty between Germany and United Arab Emirates – negotiations concluded

22 February 2009

Protocol to treaty between Russia and Germany ratified

22 February 2009

Protocol to treaty between Russia and Germany ratified by Russian State Duma

23 January 2009

Treaty between India and Germany – Indian decision on applicability of tax treaty to a limited partnership

24 December 2008

Treaty between Germany and South Africa signed

24 December 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Treaty negotiations between Germany and United Arab Emirates – developments

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008

Bill for venture capital investments enters into force

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Treaty between Russia and Germany – Russia clarifies terms of application of lower withholding tax rates on dividends

30 August 2008

Preliminary ruling requested from ECJ regarding interpretation of Parent-Subsidiary Directive

30 August 2008

Treaty between Germany and United Arab Emirates – negotiations

30 August 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

Treaty between Germany and United States – German Federal Financial Court rules on non-deductibility of losses from US (non-EU/EEA) PE

11 August 2008

Treaty between Mexico and Germany – details

11 August 2008

Financial Court of Münster holds rules on transfer pricing incompatible with EC law

11 August 2008

Treaty between Germany and Jersey signed – details

11 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Ministry of Finance issues guidance on limitation of interest deduction – details

11 August 2008