Germany: Tax Authorities

The German Federal Constitutional Court is set to rule on the constitutionality of Section 8c of the Corporate Tax Act, which mandates complete forfeiture of tax losses when more than 50% of a corporation's shares change hands. The Hamburg Fiscal Court has supplemented its 2017 referral order with new details about a specific case where losses would be forfeited solely due to share acquisition, raising fundamental questions about whether this provision violates Germany's constitutional principle of equality

The Cologne Fiscal Court has ruled that taxpayers may be entitled to interest on delayed tax refunds under EU law, even when the initial refusal was based on incorrect application of a double taxation agreement rather than direct EU law provisions. This decision extends beyond previous rulings that limited interest claims to cases involving EU directives, potentially opening new avenues for taxpayers facing prolonged withholding tax refund delays.

The German Federal Finance Court (BFH) has issued a landmark interim decision with far-reaching implications for international mergers and acquisitions (M&A) practice.

Implementation of the Organisation for Economic Co-operation and Development (OECD)'s Pillar 2 – a global minimum taxation framework...

Expanding your business into Germany is an exciting milestone, but it comes with its own set of challenges. Germany's strong economy, central location in Europe...

Reporting obligations in force since October 2023; quarterly reports on imports, emissions, and CO₂ prices that are due in a third country​.

Le Conseil d'Etat considère que la mise en place d'actions convertibles inverses accompagnées de divers contrats d'option de vente et d'achat peut être constitutive...

Finally, the Growth Opportunities Act passed on March 27, 2024. It has lead to a significant change to the German Value Added Tax Act (UStG), listed in Article 23, pertaining...

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