Germany: Capital Gains Tax

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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

In many cases, holiday homes and other self-used properties are not held directly, but through a corporation. This is particularly the case in Spain, which is very popular with Germans, but also in many other regions of the world, such as the United Arab Emirates (Dubai) or South Africa.

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POELLATH

Update On Exit Tax For Investment Shares

Exit taxes will apply to private investors in investment funds who leave Germany and have purchased investment shares priced at a minimum of €500,000...

MW

McDermott Will & Emery

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

After confirming the tax treatment of carried interest in trading fund structures with its decision dated 11. December 2018, Germany's Supreme Tax Court (BFH)...

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

Gewerbesteuerpflicht auf Mieterträge und Veräußerungsgewinne bei Grundstücksverwaltung in Deutschland?

Germany Real Estate

MW

McDermott Will & Emery

Final Version Of German Circular On Taxation Of Crypto Assets Published

Germany Technology

P

POELLATH

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

European Union Tax

LL

Loyens & Loeff

Company Pension Schemes: Must-haves And Minimisation Of Liability When Implementing By Means Of Direct Insurance

Germany Employment

OP

Oppenhoff

LD Munich, 14 April 2025, Procedural Order, UPC_CFI_119/2025

BP

Bardehle Pagenberg

Focus IT&C – 2nd Quarter 2025

European Union Privacy

OP

Oppenhoff

FCO Tightens Grip On Cartels With Increasing Number Of Dawn Raids And Court Proceedings

Germany Anti-trust

LS

Luther S.A.

The Role Of Corporate Compliance Systems In Preventing Antitrust Violations

Germany Anti-trust

PL

PwC Legal Germany

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

The German Federal Court of Finance revealed its position on the tax treatment of carried interest from business-type fund structures in a judgement of 11 December 2018 (VIII R 11/16).

P

POELLATH

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

Germany is one of the main economies of Europe. In terms of fund distribution it's also one of the key jurisdictions for the Luxembourg market. On January 1st 2018, in Germany, the Tax Law will change in respect to fund taxation.

AM

Arendt & Medernach

Positive Shift Regarding Taxation Of Management Participations

In its decision of October 4, 2016 (IX R 43/15), the Federal Fiscal Court finally confirmed the taxation of management participations as capital gains.

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

Taxation Of Trust Distributions In Germany

P

POELLATH

Option for Calculating Speculative Gains

HH

Haarmann Hemmelrath & Partner

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

A summary of the recently published a decision of the German Federal Tax Court, which states that distributions from a foreign trust to beneficiaries resident in Germany are subject to German gift tax.

P

POELLATH

Option for Calculating Speculative Gains

Previously, in cases where a taxpayer bought several tranches of the same shares at different times and at differing acquisition costs, it was impossible to determine which specific shares were being sold if only one or some of the shares were disposed of.

HH

Haarmann Hemmelrath & Partner

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INGWE

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ZI

Zugimpex International GmbH

Fund Distribution To German Investors In 2018 – What Will Change? #TAX - Video

AM

Arendt & Medernach

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

AM

Arendt & Medernach

Tax Webcast - 08 January 2016 (Video Content)

DC

Deloitte Cyprus

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