Permanent Establishment Reloaded: What The German Federal Ministry of Finance Plans for 2026
Holistic approach instead of case-by-case analysis: What the new BMF draft changes regarding permanent establishments A home office in Munich, a holding...
Archive for the author ‘Stefan Winheller’
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Moving to the United Arab Emirates
Caution regarding foreign companies and management in the UAE Many wealthy individuals are drawn to Dubai or Abu Dhabi, among other places, to benefit from the...
End of Crypto Privacy? North Rhine-Westphalia Intensifies Hunt for Tax Evaders And Calls for Reversal of Burden of Proof
The EU Directive DAC8 has been in force since January 1, 2026, and with the planned Crypto Asset Tax Transparency Act, crypto platforms will in future be...
Inheriting Digital Assets in Germany: Cryptocurrencies, Private Keys And Legally Compliant Estate Planning
Digital assets are part of modern wealth Cryptocurrencies and NFTs are no longer just objects of speculation for tech enthusiasts. They have established...
Tax Benefits When Moving to Spain: Making The Most of Beckham Law
For years, many German-speaking entrepreneurs, investors, and wealthy individuals have been considering moving to Spain. Regions such as Mallorca, Ibiza, and...
Crypto Service Providers Must Report Customer Information to German Tax Authorities
With the introduction of the DAC8 Directive, the EU is establishing a new standard for tax transparency in crypto asset transactions from 2026 onwards. The aim...
Extended Limited Tax Liability: Why the Austrian Tax Model Does Not Work When Moving to Dubai
Online we often read about interesting approaches to avoiding extended limited tax liability under Section 2 of the German Foreign Tax Act (Außensteuergesetz,...
German Tax Liability for Crypto Investors Despite Moving Abroad
The Stuttgart tax office recently confirmed the application of extended limited tax liability under Section 2 of the German Foreign Tax Act...
BMF Letter on the Taxation of Cryptocurrencies in Germany: This Applies since March 2025
On March 6, 2025, the German Federal Ministry of Finance (BMF) published an updated letter on the income tax treatment of crypto assets, which replaces the...
German Family Foundations with Foreign Beneficiaries: Beware of Tax Traps!
Managing and planning international wealth through foundations is a complex task, posing a myriad of legal and tax challenges. This is particularly true for...
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