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German Ministry of Finance issues report on extraterritorial taxation of intellectual property to German Parliament

|Tax Alerts, Legislation & Policy, National/Federal Taxation, Treaties, Technology, OECD|Germany, European Union
Germany, European Union

Executive summary

On 16 June 2022, the German Ministry of Finance (MoF) issued its report on the evaluation of nonresident taxation of royalty income and capital gains relating to rights which are registered in a public German book or registry to the Finance Committee of the German Parliament (for background, see EY Global Tax Alert, German Ministry of Finance finalizes guidance on German extraterritorial taxation of intellectual property, dated 11 February 2021).

In summary, the MoF concluded:

  1. The…

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