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Germany Tax Reform

Morgan Lewis

Significant Tax Law Changes in Germany: Year-End Status

Morgan Lewis on

The German legislator is currently planning a number of changes that will have a significant impact on taxpayers, including, in particular, the Act to Strengthen Growth Opportunities, Investment and Innovation as well as Tax...more

Hogan Lovells

The reform of the German Real Estate Transfer Tax Act (“RETTA”) in a nutshell

Hogan Lovells on

On 1 July 2021, the “Act Amending the German Real Estate Transfer Tax Act” came into force. The legislative reform was previously the subject of public debate for several years and is still the subject of controversial...more

Hogan Lovells

Die Reform des deutschen Grunderwerb-steuergesetzes im Kurzüberblick

Hogan Lovells on

Am 1. Juli 2021 ist das Gesetz zur Änderung des Grunderwerbsteuergesetzes in Kraft getreten. Die Gesetzesreform war zuvor über mehrere Jahre Gegenstand öffentlicher Debatten und wird auch nach ihrem Inkrafttreten noch...more

Morrison & Foerster LLP

BMF: Tax measures To Take Into Account The Effects Of The coronavirus (COVID-19 / SARS-CoV-2)

On March 13, 2020, the German government announced a billion-dollar package of measures (“protective shield for employees and companies”) to support companies economically affected by the effects of the coronavirus (COVID-19...more

Robins Kaplan LLP

Financial Daily Dose 8.22.2019 | Top Story: CBO Projects $1 Trillion Annual US Deficit in 2020

Robins Kaplan LLP on

The CBO sent shivers down the spines of deficit hawks yesterday with its latest forecast that shows federal cost overruns hitting $1 trillion for fiscal 2020, an increase of more than $100 billion from projections just 3...more

McDermott Will & Emery

Update zur Grunderwerbsteuer bei Immobilien-Share Deals

McDermott Will & Emery on

On May 8, 2019, the Federal Ministry of Finance submitted the long awaited draft bill for the pending real estate transfer tax reform. In Depth - The new property transfer tax law is to apply according to the bill only for...more

Dechert LLP

Is your Fund Documentation ready for the German Investment Tax Reform? – Transposition Deadline 30 June 2018 to be observed

Dechert LLP on

At the beginning of 2018, a new German investment taxation regime entered into force (German Investment Tax Reform 2018). Under the new law, a new intransparent taxation regime for mutual investment vehicles and their...more

BCLP

Inheritance Tax Reform passed – Germany misses chance to tame Tax-Bureaucracy for Family Owned Businesses

BCLP on

Bryan Cave’s Tax law expert Stefan Skulesch: “Last minute solution with flaws will continue to impede company successions in Germany” - On 14 October 2016 the Bundesrat (the upper house of the German parliament) has...more

Dechert LLP

Proposal of significant tightening of the rules on tax credits regarding German equities

Dechert LLP on

On 17 December 2015 the German Ministry of Finance (Bundesfinanzministerium) circulated its consultation draft bill on the reform of fund taxation (‘Ministry’s Draft’). The Ministry’s Draft still contains a complete revision...more

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