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Double Taxation Agreement (DTA)

News on the taxation of a holiday home held through a corporation

27 January 2025

Carried interest from US funds – No ‘commercial profit’ within the meaning of Art. 7 DTT-USA

23 January 2025

Potential Double Taxation of Distributions from a Foreign Trust

11 October 2024

A Question of Residence – On unlimited tax liability despite many years of work-related residence abroad

26 January 2023

The Mystery of (Management) Permanent Establishment

29 June 2022

Drastic Tightening of Exit Tax as of 1 January 2022

1 June 2021

Corona crisis – BMF makes further agreement for border commuters

16 May 2020

BMF specifies German tax reliefs during the Corona crisis

8 May 2020

Drastic tightening of Exit Tax planned

16 January 2020

Federal Fiscal Court decides on right of taxation in the absence of DTA

12 December 2019

ECJ case law also applicable to interest rates

15 November 2019