Germany: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

BMF: Draft Bill Would Tax Exchange Crypto-assets As Investment Income

Germany's Federal Ministry of Finance has proposed a fundamental shift in how exchange crypto-assets like Bitcoin and Ether are taxed, moving them from "other income" to investment income with a flat 25% tax rate. The reform abolishes the one-year tax-free holding period for new acquisitions while introducing withholding tax obligations for domestic crypto-asset service providers. How will these changes affect long-term investors, high-income earners, and the operational burden on crypto platforms?

AO

A&O Shearman

Germany’s Advance Lump-Sum Taxation (Vorabpauschale): Considerations For Non-German Fund Managers

Germany's advance lump-sum taxation regime imposes annual deemed investment income on German tax-resident investors in qualifying investment funds, regardless of distributions.

D

Dechert

Taxing a company acquisition in Germany

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

GGI Global Alliance

New Exit Tax Rules For Investment Shares

The legal amendment was introduced by the Bundesrat and supplemented by the Finance Committee in its proposed resolution in the Annual Tax Act. Its goal is to provide greater legal certainty and close tax loopholes...

FG

Flick Gocke Schaumburg

News On The Taxation Of A Holiday Home Held Through A Corporation

P

POELLATH

Update On Exit Tax For Investment Shares

MW

McDermott Will & Emery

Germany's Supreme Tax Court Strengthens Its Case Law On The Taxation Of Carried Interest In Favor Of Taxpayers

AM

Alvarez & Marsal

German Banker Jailed Over Cum-Ex

Germany Criminal

RR

Rahman Ravelli Solicitors

Germany Improves Tax Benefits For Employee Share Plans

AM

Alvarez & Marsal

Private Equity Investments In Germany

Germany Coronavirus

MB

Mayer Brown

Referentenentwurf Zukunftsfinanzierungsgesetz - Bessere Modalitäten Für Mitarbeiterkapitalbeteiligungen

S

Schalast

German Federal Fiscal Court: Capital Gains On Cryptocurrencies Are Taxable

OP

Oppenhoff

German Federal Fiscal Court Deciding On Unjustified Discrimination Of Non-EU Pension Funds

MF

Morrison & Foerster LLP

Hurdle Shares als Instrument für Management- und Mitarbeiterbeteiligungen

MW

McDermott Will & Emery

German Utility Models: IP Protection Within Weeks (2026) (Video)

BP

Bardehle Pagenberg

GEMA v. Suno: A New European Precedent On The Relationship Between Generative AI And Copyright

AN

Advant Nctm

PPWR In Practice: What The New FAQ Clarifies

Germany Commercial

PL

PwC Legal Germany

Germany's FDI Regime Reloaded – What The New Investment Screening Act Means For Dealmakers

Germany Government

KL

Herbert Smith Freehills Kramer LLP

Insurance Union’s Missing Third Pillar: Can The EU Passport Insurance Without Passporting Policyholder Protection?

European Union Insurance

PL

PwC Legal Germany

Gewerbesteuerpflicht auf Mieterträge und Veräußerungsgewinne bei Grundstücksverwaltung in Deutschland?

Für Immobilieninvestoren, die mit ausländischen Gesellschaften in deutsche Immobilien investieren, ergeben sich regelmäßig Unsicherheiten aus der Frage, ...

Germany Real Estate

MW

McDermott Will & Emery

Final Version Of German Circular On Taxation Of Crypto Assets Published

On 11 May 2022, the German Federal Ministry of Finance (BMF) published its long-awaited circular on "the German income tax treatment of cryptocurrencies and other token".

Germany Technology

P

POELLATH

Germany And The Netherlands Sign Protocol To Amend The Income Tax Treaty (2012)

On 24 March 2021, Germany and the Netherlands signed an amending protocol (Protocol) to amend the Germany – Netherlands Income Tax Treaty (2012) (Treaty) as amended by the 2016 protocol...

European Union Tax

LL

Loyens & Loeff

CumEx Scandal - Bonn Regional Court Delivers Precedence Judgement With Wide-reaching Consequences

The CumEx scandal has been the focus of international public attention ever since the publication of the so-called CumEx files.

CC

Clyde & Co

Federal Court Of Finance Judgement On Carried Interest From Business-Type Private Equity Funds

P

POELLATH

German Tax Reform In 2018 – What Will Change? (Video)

AM

Arendt & Medernach

Positive Shift Regarding Taxation Of Management Participations

P

POELLATH

The Reform Of The German Investment Tax Act

DL

Deloitte Luxembourg

Reform Of The German Investment Tax Act (Investmentsteuergesetz) - June 2016

P

POELLATH

German Cum/Ex-Trades: Enhanced Risks And Industry-Wide Challenges

Germany Finance

W

WilmerHale

Reform Of The German Investment Tax Act (Investmentsteuergesetz)

P

POELLATH

Reform Of The German Investment Tax Act (Investmentsteuergesetz), Elimination Of Tax-Free Status Of Capital Proceeds From Portfolio Shareholdings

P

POELLATH

Tax Issues For German Startups Looking For US-Investors

Germany Commercial

O

Orrick

Possible Tax Arrangements In The Taxation Of "Stock Options"

Germany Employment

JD

Jones Day

Reform Of The German Investment Tax Act (Investmentsteuergesetz)

In our Client Info dated 7 August 2015 we informed on the Discussion Draft of the German Investment Tax Reform Act published by the German Federal Ministry of Finance on 21 July 2015.

P

POELLATH

Reform Of The German Investment Tax Act (Investmentsteuergesetz), Elimination Of Tax-Free Status Of Capital Proceeds From Portfolio Shareholdings

On 21 July 2015, the German Federal Ministry of Finance released a discussion draft for a proposed German Investment Tax Reform Act.

P

POELLATH

Tax Issues For German Startups Looking For US-Investors

VC-raising through a U.S. entity may result in disclosure of hidden assets.

Germany Commercial

O

Orrick

Possible Tax Arrangements In The Taxation Of "Stock Options"

Stock options are part of the "standard repertoire" in the compensation practice of large companies, particularly in the employment contracts of managing directors, board members, and other top executives.

Germany Employment

JD

Jones Day

Taxation Of Trust Distributions In Germany

P

POELLATH

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