Germany Business Focus

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Germany moves forward with Anti-Tax Avoidance Rules

After 17 months of internal discussions, the German administration approved a draft bill to implement the EU Anti-Tax Avoidance Directives.

Germany extends 2019 tax deadlines due to Coronavirus

U.S. private equity and venture capital funds with German investors have an additional 6 months to file German partnership returns for 2019.

European anti-hybrid laws target common U.S. holding structures

Some European member states are extending the application of the anti-hybrid rules to common non-abusive structures.

New German guidance on withholding tax arising from IP transactions

German tax may apply to payments for the licensing or sale of German registered IP, even if neither party resides in Germany.

Germany passes bill on cross-border tax arrangement reporting (DAC 6)

Although not effective until July 2020, DAC 6 reporting obligations retroactively apply to transactions occurring on, or after June 25, 2018

Germany imposes requirements for PE and VC funds with German investors

If a fund is organized as a partnership, and has German investors, the annual filing of a partnership return in Germany is required.

Germany on the offensive–pursuing non-resident suppliers of eservices

Germany looks to software for aid in efforts to locate foreign business failing to pay VAT on certain electronic sales prior to 2015.

5 things to know about GDPR: Risks and opportunities

Enforcement is scheduled to start on May 25, 2018. What do U.S. organizations need to do now? Here are five key considerations.

New German bill combats harmful use of preferential IP regimes

As part of Germany’s efforts to implement the OECD’s BEPS Action Plan, expense deductions will be limited for payments after Dec. 31, 2017.

German bill would combat harmful use of preferential IP regimes

The bill is part of Germany’s efforts to implement the OECD’s BEPS Action Plan, passage expected by September 2017.