Orbitax

Germany Tax News

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

Federal Council approves Bill on Tax Changes 2007

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

US

13 August 2006

US Treasury Department announces signing of protocol to US-Germany income tax treaty

11 July 2006

Proposed reform concerning cross-border mergers

11 July 2006

Reorganization Act – proposed amendments to facilitate EU cross-border mergers

14 May 2006

Indian decision on applicable tax rate for down payment for transfer of technical know-how

14 May 2006

Treaty between Germany and United Arab Emirates to expire

9 April 2006

Further attempts by Federal Ministry of Finance to clarify thin capitalization rules

9 April 2006

Central Tax Board rules on treaty characterization of partnership income re Finland-Germany tax treaty

9 April 2006

German state-owned bank not exempt from interest withholding tax

19 February 2006

The Federal Cabinet on 18 January 2006 adopted a draft Bill providing for tax amendments aimed at the furtherance of economic growth and employment (Entwurf eines Gesetzes zur steuerlichen Förderung von Wachstum und Beschäftigung). The most important proposed amendments to the enterprise taxation are summarized below. Unless otherwise indicated, the proposed amendments would apply from tax year 2006.

19 February 2006

It has been announced by the German Federal Ministry of Finance that negotiations are ongoing for a new protocol to the income and capital tax treaty of 21 July 1959 between Germany and France. Further details of the treaty will be reported subsequently.

19 February 2006

German Federal Tax Court reverses its case law denying refund of dividend withholding tax to interposed Netherlands holding companies

9 November 2005

Mnster tax court refers to ECJ treaty-override provision in German Foreign Tax Law re low-taxed passive foreign PE income

16 October 2005

Germany and Iceland initialled a new income and capital tax treaty on 6 July 2005. Once in force, the new treaty will generally replace the Germany-Iceland income and capital tax treaty of 18 March 1971. Further details of the treaty will be reported subsequently

16 October 2005

Ministry of Finance decrees non-applicability of Federal Tax Court decision re cross-border transfer pricing adjustment

21 September 2005

Cyprus and Germany initialled a new tax treaty on 10 June 2005. Once in force, the new treaty will replace the Cyprus-Germany income and capital tax treaty of 9 May 1974. Further details are not yet available.

3 August 2005

Germany confirmed that negotiations for a new tax treaty with the Philippines are ongoing, although no scheduled negotiation dates have been released. Once signed and in force, the new treaty will replace the Germany-Philippines income and capital tax treaty of 22 July 1983.

3 August 2005

As of 29 June 2005 negotiations between Germany and Taiwan regarding the conclusion of a first-time tax treaty are still ongoing. The first round of negotiations was held in December 2003.

3 August 2005

The 1975 treaty on income and capital will be terminated by 1 January 2006 and, according to the information available up to date, not be replaced by a new treaty.

1 May 2005

The new income and capital tax treaty and protocol between Poland and Germany signed on 14 May 2003, entered into force on 19 December 2004. The new treaty generally applies from 1 January 2005.

19 January 2005

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