In April 2019, the Federal Court of Finance confirmed the possibility of a tax-neutral repayment of contributed equity by corporations domiciled outside the EU. The final ruling is now available. more…
Succession and assets – Private client law in Germany
Tax, trusts and foundations, succession – Learn more about the recent developments in German legislation concerning private clients. more…
European private equity – Interview with Michael Collins
The European private equity market can hold its own even in difficult times. P+P partner Tarek Mardini spoke with Michael Collins, CEO of Invest Europe, about the success factors. more…
Fund Management 2019 – Q&A concerning German jurisdiction
This article contains a summary of the pertinent aspects of regulatory law concerning fund management, fund managers and those marketing funds in Germany. more…
Corporate Governance 2019 – Law and practice in Germany
This article contains a summary of the pertinent aspects of company law and corporate governance practices in Germany. more…
Corporate Tax in Germany
The ‘Law & Practice’ sections provide easily accessible information on navigating the legal system when conducting business in the jurisdiction. Leading lawyers explain local law and practice at key transactional stages and for crucial aspects of doing business. Learn more about Corporate Tax Law in Germany. more…
Final Version of German Investment Tax Circular published
On 21 May 2019, the German Federal Ministry of Finance (BMF) published its long-awaited circular on the German Investment Tax Act (GITA) in the version effective from 1 January 2018.
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Federal Court of Finance Judgement on Carried Interest from business-type Private Equity Funds
The German Federal Court of Finance (Bundesfinanzhof – “BFH”) revealed its position on the tax treatment of carried interest from business-type fund structures. more…
The impact of Brexit on taxes for private clients and non-profit organisations
The Brexit is postponed, but not (yet) cancelled. So while the political dispute in London and Brussels continues, the German legislator has already passed laws for the various conceivable scenarios to take account of the tax problems that arise. An overview. more…
Trade Secrets Act – German legislator increases requirements for companies
With the entry into force of the German Trade Secrets Act, measures will become necessary for companies to appropriately protect their trade secrets in the future as well. more…