Germany Tax News

Treaty between Germany and Luxembourg enters into force

2 December 2013

Protocol to treaty between Germany and Norway – details

12 November 2013

Ministry of Finance publishes guidance on application of subject-to-tax, remittance basis and switch-over clauses under tax treaties in respect of a decision of the Federal Financial Court

12 November 2013

Protocol to treaty between Germany and Norway signed

16 September 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Federal Council submits draft bill on the improvement of combating tax offences

27 June 2013

Treaty between Germany and Spain – Exchange of letters on mutual assistance in tax matters published

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Bill on the simplification of company taxation and the tax treatment of travel expenses gazetted

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Treaty between Germany and Oman – details

4 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Treaty between Germany and Mauritius enters into force

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Limited partnership that pays trade tax and has a tax residency certificate will be eligible to tax treaty benefits

25 March 2013

Treaty between India and Germany – Indian decision that certification fees are not fees for technical services

10 February 2013

Treaty between Liechtenstein and Germany enters into force

10 February 2013

Treaty between India and Germany – Indian decision that Royalty / Fees for Technical Services should be taxed on receipt basis irrespective of the method of accounting followed

10 February 2013

Protocol to treaty between Germany and Slovenia enters into force

10 February 2013

Tax agreement between Germany and Taiwan enters into force

9 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Treaty between Germany and Ireland enters into force

9 February 2013

Federal Cabinet adopts draft bill on simplification of company taxation and the tax treatment of travel expenses

2 December 2012

Treaty between Germany and Turkey enters into force

14 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Treaty between Germany and Spain enters into force

3 September 2012