Tax Consequences of Leaving Germany: 5 Dangerous Misconceptions You Need to Know
Leaving Germany is usually approached primarily from an organizational and personal perspective: terminating a lease, planning the move, and settling into life...
Archive for the category ‘German Tax Law’
-
The Tax Omnibus Directive: Implications for the Taxation of German Companies
The European Union is planning a far-reaching modernization of international corporate taxation. With the proposed Tax Omnibus Directive, the European...
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,...
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...
-
Categories
- Assets, Foundations, Succession (38)
- Employment Law (52)
- German Banking & Finance Law (71)
- German Business Law (92)
- Commercial Criminal Law (6)
- Competition Law (2)
- Compliance (16)
- Corporate & Commercial Law (37)
- Intellectual Property (8)
- IT Law (2)
- Privacy Law (24)
- German Nonprofit Law (57)
- German Tax Law (82)
- Corporate Tax Accounting (5)
- Criminal Tax Law (6)
- Customs Law (26)
- International Tax Planning (23)
- Tax Law – Miscellaneous (11)
- Taxation of Crypto Assets (9)
- Value Added Tax (7)
- U.S. Law (2)
-
Our Authors
Awards
