Former German thin capitalisation rules fail non-discrimination test

January 19 2011

The Supreme Tax Court in Germany has clarified that not only did the country’s old thin capitalisation rules not comply with the freedom of establishment provision of the European Community (EC) treaty, but they also infringed the non-discrimination clause of treaties relating to companies resident in non-EC countries.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

KPMG gears up for hearing amid confidential leaks scandal

The scandal has come just three years after the PwC tax leaks controversy and has prompted KPMG’s Australian chief executive to resign

Sam Sholli, June 10 2026

Direct Tax

r and d - acronym from wooden blocks with letters. background hands on a laptop with blur. business concept.

Capital v revenue in R&D – isolated concerns or a future battleground? Part one

In the first of a two-part series on capital v revenue in R&D, Jayne Stokes explores these key concepts and where UK companies need to tread carefully

Jayne Stokes, June 09 2026

Direct Tax

A&M Tax continues Europe push with Sweden launch

Magnus Pantzar is set to join as managing director after spending nearly a decade as EQT’s global head of tax

Sam Sholli, June 08 2026

Direct Tax

Pillar two criticism fair despite filing penalty waiver: BDO tax leader

The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals

Sam Sholli, June 08 2026

Direct Tax

A taxing week: Ryan’s Svalner Atlas deal shows that size does matter

The recent spree of firm mergers and acquisitions proves that geographic scale is the name of the game

Tom Baker, June 05 2026

Direct Tax

This week in tax: Taxand expands UK network with Unity Advisory

The big four spin-off firm becomes Taxand’s second UK member; in other news, Haynes Boone launched a UK tax practice

Tom Baker, June 05 2026

Transfer Pricing

‘TP is a team sport’: NRF’s new hire on practice-building

Stephanie Pantelidaki’s economic expertise will give Norton Rose Fulbright’s other teams ‘extra firepower,’ she says

Sam Sholli, June 04 2026

Direct Tax

International law firm launches with tax as key focus

Mada has opened simultaneously in Paris and Dubai with an eight-lawyer team from Trinity International

Tom Baker, June 03 2026

Indirect Tax

This month in indirect tax: Fonoa acquires PwC indirect tax tech platform

PwC will continue to provide indirect tax services as part of the deal; in other news, the CJEU addressed the VAT treatment of TP adjustments

Tom Baker, June 03 2026

Direct Tax

Gateley Middle East hires head of tax alongside eight-strong team

The arrival of Renan Ozturk and his team from A&M Tax introduces a unique proposition within the Middle East legal market, the firm said

Sam Sholli, June 02 2026