Tax Law Clinics Permitted in Germany – Tax Advisory Act Opens New Opportunities
As of September 1, 2026, students will officially and permanently be permitted to provide free tax-related legal assistance in Germany for the first time,...
Archive for the category ‘German Tax Law’
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AI in Germany’s Tax Administration: Use Regulated for The First Time
The ministerial draft bill for the Annual Tax Act 2026, published by the German Federal Ministry of Finance (BMF) on May 19, 2026, proposes a targeted but...
How to Use Hurdle Shares Effectively in Germany: Taxation, Risks And Structuring Considerations
Employee equity participation is an important tool for start-ups, growth companies, and private equity structures to retain executives and key employees over...
Permanent Establishment: German Ministry of Finance Clarifies Key Criteria
The German Federal Ministry of Finance (BMF) has issued important administrative guidance on the definition of a permanent establishment and the circumstances...
Germany’s 2026 Annual Tax Act: Planned Changes for Crypto, AI And Inheritance Tax
Anyone following the current tax policy debate in Germany can easily lose track of the many developments underway. In addition to the draft bill for the Annual...
Germany–Russia Double Taxation Agreement: Suspension Effective January 1, 2027
Tax implications for German subsidiaries with Russian parent companies In a letter dated January 7, 2026, the German Federal Ministry of Finance (BMF)...
S Corporations & LLCs with German Subsidiaries: Taxation of Profits
Participation exemption for dividend distributions despite U.S. pass-through tax treatment? So-called hybrid U.S. entity structures are widely used in...
Properly Categorizing Carried Interest Between Germany And The U.S.
Carried interest payments are highly significant, particularly in international private equity and venture capital investments. As soon as fund structures are...
International Family Foundations And Trusts: Reform of The German Foreign Tax Act
Family foundations and trusts are an established tool in international wealth and succession planning. However, for founders or beneficiaries residing in...
Tax Reform 2026: Plans for Income Tax And Cryptocurrencies in Germany
The German tax landscape is once again facing reform in spring 2026. The coalition partners, CDU and SPD, are debating the future of income tax, including the...
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