Inisghts

August 21 2023

On August 16, 2023, the German Government (Bundesregierung) passed a draft of the so-called Future Financing Act (Zukunftsfinanzierungsgesetz). The draft legislation provides, inter alia, for an extension of the value added tax (VAT) exemption for the management of certain funds to all alternative...

Real Estate Transfer Tax Implications of the Revised Partnership Law (MoPeG)

Tax Briefing

August 18 2023

As part of our series of briefings on the various amendments of tax laws (Global Minimum Tax Directive Implementation Act and Growth Opportunities Act) proposed by the German Federal Ministry of Finance this July, this briefing focuses on real estate transfer tax (RETT). Despite the German Real...

Obligation to report Domestic Tax Arrangements pursuant to Sec. 138l et sqq. Tax Code according to the Draft “Growth Opportunities Act” (Wachstumschancengesetz)

Tax Briefing

August 3 2023

Revised Rules on the Taxation of Retained Earnings pursuant to Sec. 34a of the German Income Tax Act according to the Draft “Growth Opportunities Act” (Wachstumschancengesetz)

Tax Briefing

July 25 2023

Insights

VAT Exemption for all Alternative Investment Funds – Draft Legislation of the German Government

Real Estate Transfer Tax Implications of the Revised Partnership Law (MoPeG)

Obligation to report Domestic Tax Arrangements pursuant to Sec. 138l et sqq. Tax Code according to the Draft “Growth Opportunities Act” (Wachstumschancengesetz)

Revised Rules on the Taxation of Retained Earnings pursuant to Sec. 34a of the German Income Tax Act according to the Draft “Growth Opportunities Act” (Wachstumschancengesetz)

Countdown DORA: 15 Key Points of the Regulation on Digital Operational Resilience in the Financial Sector

Greenwashing - European Supervisory Authorities Present Common Understanding

Venture deals in Germany

Whistleblower Protection Act

AI call to ACTion - What start-ups and investors need to know

Share Grants to Employees under the Draft Future Financing Act (Zukunftsfinanzierungsgesetz)

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