Germany

Archive: Germany

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This content is from: Indirect Tax

Late success for property developers in Germany

The German Federal Tax Court has put the Federal Ministry of Finance in its place, writes Thomas Küffner of KÜFFNER MAUNZ LANGER ZUGMAIER
December 18 2013
This content is from: Sponsored

Germany: Entitlement of a US S-Corporation to benefits under the Germany-US tax treaty

Oliver Rosenberg, partner at Linklaters in Dusseldorf, summarises a June decision of the Federal Tax Court (FTC) which clarifies the interpretation of Article 1 paragraph 7 and Article 2 paragraph 10 of the Germany/US...
By ITR Correspondent
November 27 2013
This content is from: Direct Tax

Germany: Treatment of interest payments from a German partnership to its foreign partne...

Oliver Rosenberg, partner at Linklaters in Dusseldorf, discusses the treatment of interest payments from a German partnership to its foreign partners, including why there is an increased risk of double taxation as a r...
By ITR Correspondent
November 12 2013
This content is from: Indirect Tax

Germany: Adjustment of VAT clauses in contracts for the purchase of immovable property

In its circular of October 23 2013, the Federal Ministry of Finance made statements regarding the effectiveness of VAT clauses in contracts for the purchase of immovable property, reports Oliver Zugmaier of küffner ma...
November 06 2013
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Germany: No real estate transfer tax charge on indirect partial transfer of partnership...
November 01 2013
This content is from: Indirect Tax

German Federal Fiscal Court on soccer clubs: No VAT deduction for players’ agent commis...

The German Federal Fiscal Court passed its judgment (XI R 4/11) regarding VAT deduction for players’ agent commissions on August 28 2013. The key question is whether the players’ agents render services to the soccer c...
October 30 2013
This content is from: Indirect Tax

Scheme for travel agents requires reinterpretation after ECJ decision

Articles 306-310 of the EU-VAT-Directive contain a special scheme for travel agents’ services, explains Ronny Langer of küffner maunz langer zugmaier.
October 08 2013
This content is from: Indirect Tax

Provision of a company car abroad to become more expensive

The fiscal authority is to impose VAT on the cross-border provision of a company car at the residence of the final consumer. This means that an employer now has to pay foreign VAT if employees have their residence in ...
October 08 2013
This content is from: Sponsored

Provision for a company car abroad to become more expensive

The German fiscal authority will impose VAT on the cross-border provision of a company car at the residence of the final consumer. This means that an employer now has to pay foreign VAT if employees have their residen...
By ITR Correspondent
September 30 2013
This content is from: Indirect Tax

Germany: Entry certificate for zero-rated supplies within the EU

After a long time of discussions and after many postponements, the obligation to provide proof for zero-rated intra-Community supplies finally changes with effect from October 1 2013, writes Ronny Langer of küffner ma...
September 24 2013
This content is from: Indirect Tax

Partnerships as controlled members of a VAT group: plenty of scope for the practice

By the judgment of March 13 2013 (3 K 235/10), the tax court Munich recognised partnerships, for the first time, as being potential controlled members of a VAT group. This judgment allows plenty of scope for companies...
September 17 2013
This content is from: Indirect Tax

VAT exempt advice of an investment management company in Germany

Ronny Langer of küffner maunz langer zugmaier looks at the VAT exemption for advisory services regarding investment recommendations for investment management companies.
August 06 2013
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Germany: Real estate transfer tax blocker stopped
June 30 2013
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Germany: Tax risks for management
April 24 2013
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Germany: Heat turned up on intra-group financing
March 26 2013
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Germany: New anti-double-dip-provisions for German tax groups
March 26 2013
This content is from: Germany

Germany: No transfer pricing adjustment for breaches of formality
February 01 2013