Germany: Income Tax

Subscribe

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.

Tips For Avoiding An Accidental Unlimited Tax Liability Of A Foreign Corporation

The following case involves Germany on one side, but this example may be applicable for many other jurisdictions.

GGI Global Alliance

Collaborations With Content Creators – Is Your Company Tax And Social Security Law Compliant?

Content creators are increasingly coming under scrutiny by the tax authorities. In North Rhine-Westphalia, the tax authorities recently set up a separate division for criminal tax law.

OP

Oppenhoff

Landmark Decision On Start-Up Loss Allocation And Substance-Over-Form In Transfer Pricing: Key Insights For Transfer Pricing And Legal Practitioners

On May 27, 2025, the German Federal Constitutional Court (Bundesverfassungsgericht) issued a landmark ruling (Case No. 2 BvR 172/24) concerning the deductibility of start-up losses within intercompany transactions...

AM

Alvarez & Marsal

Attribution Taxation: Federal Tax Court Grants Relief For Settlors And Beneficiaries Of Foreign Trusts And Foundations

Settlors and beneficiaries of foreign trusts and foundations are exposed to a wide range of tax risks.

FG

Flick Gocke Schaumburg

Germany's Federal Ministry Of Finance On Cryptocurrencies And Tax: New Circular Answers Individual Questions (Part I)

Germany Technology

FG

Flick Gocke Schaumburg

New Exit Tax Rules For Investment Shares

FG

Flick Gocke Schaumburg

German Tax Update – 10 July 2025

AM

Alvarez & Marsal

Practically Applying The Tax Free 'Inflation Compensation Allowance'

Germany Employment

FG

Flick Gocke Schaumburg

BFH: A Permanent Establishment Is Not An Employer Under Tax Convention Law

FG

Flick Gocke Schaumburg

German Tax Update – 3 July 2025

AM

Alvarez & Marsal

Permanent Establishments Often Arise Earlier—And More Easily—Than Companies Expect

AM

Alvarez & Marsal

Avoidance Of Liability Proceedings For The Employer's Wage Tax Deduction

C

CONVINUS

Neuer Koalitionsvertrag – was rechtlich auf uns zukommt

Germany Strategy

OP

Oppenhoff

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

P

POELLATH

European Commission Publishes Its 2025 Financial Literacy Strategy

Germany Finance

PL

PwC Legal Germany

Germany Increases Social Security Contribution And Compulsory Insurance Ceilings Effective January 1, 2026

Germany Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Tips For Avoiding An Accidental Unlimited Tax Liability Of A Foreign Corporation

GGI Global Alliance

Final Report On The Implementation Of The Pay Transparency Directive

Germany Commercial

OP

Oppenhoff

How To Optimize The Disclosure Of Your International Patent Application (Video)

BP

Bardehle Pagenberg

The 2024 Annual Tax Act Draft: Extending Limited Tax Liability On Employment Income

The 2024 Annual Tax Draft provides for an extension of the income from employment that is subject to limited income tax liability.

FG

Flick Gocke Schaumburg

Ministry Of Finance Circular Of 8 October 2024: Daily Tax Table For Wage Tax De-duction Pushed Back To 2025

In its circular of 8 October 2024, Germany's Ministry of Finance (Bundesministerium der Finanzen – BMF) addresses the calculation of the wage tax burden in the case of salary split structures.

Germany Employment

FG

Flick Gocke Schaumburg

Annual Tax Act 2024: Foreign Retirement Plan Reforms

Germany's Annual Tax Act 2024 (Jahressteuergesetz) brings tweaks to the country's Income Tax Act (Einkommensteuergesetz). Due to adjustments to Sec. 22 no. 5 sentence 2 of the act...

FG

Flick Gocke Schaumburg

Potential Double Taxation Of Distributions From A Foreign Trust

In individual cases, distributions from a taxopaque foreign family trust to a German tax resident beneficiary may be subject to both gift tax and income tax.

P

POELLATH

German Federal Fiscal Court Confirms Tax Treatment Of Carry Income As Disproportionate Profit Allocation

GP

Goodwin Procter LLP

Wage Tax Calculation Using The Daily Tax Table

RS

RSM Ebner Stolz

Und Wieder: Lohnsteuerberechnung Nach Der Tagestabelle

RS

RSM Ebner Stolz

Tax Requirements For Private Equity Funds In Germany: What You Need To Know

AM

Alvarez & Marsal

Considerations When Employing Workers In A Country Where The Company Currently Has No Employees

Germany Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Germanys Supreme Tax Court Confirms Tax Treatment For Management Equity Plans

AM

Alvarez & Marsal

Germany Improves Tax Benefits For Employee Share Plans

AM

Alvarez & Marsal

Tax Legislation Update On Partnership Filing Obligations In Germany

AM

Alvarez & Marsal

Supplemental Claims For Income Tax And Value Added Tax After Airbnb Disclosure

SE

Schlun & Elseven Rechtsanwalte

The Country Needs New Investments - What Are The Benefits Of The Financing For The Future Act?

Germany Commercial

OP

Oppenhoff

Germany Improves Tax Benefits For Employee Share Plans

Effective 1st January, 2024, the German legislator has further improved the tax environment for employee share plans as part of the Future Financing Act ("Zukunftsfinanzierungsgesetz").

AM

Alvarez & Marsal

Tax Legislation Update On Partnership Filing Obligations In Germany

Effective January 1st, 2024, the German legislator has revised the rules on the income assessment procedure for partnerships with legal capacity.

AM

Alvarez & Marsal

Supplemental Claims For Income Tax And Value Added Tax After Airbnb Disclosure

Given the increasing number of tax audits currently taking place, those offering holiday accommodation in Germany should be well advised to check their information on income ...

SE

Schlun & Elseven Rechtsanwalte

The Country Needs New Investments - What Are The Benefits Of The Financing For The Future Act?

In a world filled with new challenges, Germany faces the task of remaining competitive in an international comparison. An attractive capital market is a key factor for facilitating investment in innovative...

Germany Commercial

OP

Oppenhoff

Private Equity Investments In Germany

Germany Coronavirus

MB

Mayer Brown

French SCPIs Investing In Irish Property

French société civile de placement immobilier ("SCPIs") represent an active and growing sector of the Irish real estate market.

European Union Real Estate

MG

Maples Group

CONVINUS Global Mobility Insights NEWSLETTER Frühling / Spring 2023

Das Doppelbesteuerungsabkommen Deutschland-Schweiz (DBA D-CH) beinhaltet mit Art. 4 Abs. 3 DBA D-CH - der sogenannten überdachenden Besteuerung - eine praxisrelevante...

C

CONVINUS

Draft Of Future Financing Act Published – Tax-Free Share Schemes To Come?

The Draft Act shall introduce a number of changes to the law of financial markets, corporate law, and tax law. The purpose of these changes is the strengthening of the German capital market...

MF

Morrison & Foerster LLP

Referentenentwurf des Zukunftsfinanzierungsgesetzes veröffentlicht – Steuerfreiheit von Mitarbeiterbeteiligungsprogrammen in bestimmten Konstellationen bald möglich?

Mitarbeiterbeteiligungsprogramme gehören seit vielen Jahren zu den unternehmerischen Maßnahmen zur Gewinnung und Förderung von Mitarbeitern.

MF

Morrison & Foerster LLP

First Draft Of German Implementation Of Global Minimum Taxation Published

MF

Morrison & Foerster LLP

German Federal Fiscal Court: Capital Gains On Cryptocurrencies Are Taxable

OP

Oppenhoff

Germany Reopened The Discussion Around Employee Participation Programmes

SA

Schoenherr Attorneys at Law

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

MF

Morrison & Foerster LLP

Tax Amendment Act 2022: Confirmation Of IP Register Case Taxation With Regard To Transactions With Tax Havens And Among Closely Related Parties

MF

Morrison & Foerster LLP

Neuregelung Der Registerfälle Durch Das Jahressteuergesetz 2022 – Fortführung Der Besteuerung Bei Transaktionen Mit Steueroasen Und Zwischen Nahestehenden Personen

MF

Morrison & Foerster LLP

Hurdle Shares als Instrument für Management- und Mitarbeiterbeteiligungen

MW

McDermott Will & Emery

Current Legislative Proposals To Combat The Energy Crisis

Germany Employment

OP

Oppenhoff

The Energy Pay-out In Germany: What Employers Need To Know

Germany Employment

IL

Ius Laboris

Final Administrative Decree On Crypto Assets & Decision In ECJ Case C-641/17 & "CPP" & Federal Tax Court On Cum-/ex-transactions

Germany Technology

WG

WTS Global

Pillar Two (WTS Global ICT Newsletter)

WG

WTS Global

Economic Ownership And Securities Lending & WHT On Crypto Fund Units

Germany Technology

WG

WTS Global

New Case Law On The Determination Of Arm's Length Interest Rates For Intercompany Loans

Germany Commercial

WG

WTS Global

The German Section 49 Saga Continues - Important Developments In Germany's Extraterritorial Taxation Of IP Transactions

MB

Mayer Brown

Germany's Energy Price Allowance Payments For Employees—What Employers Need To Know

Germany Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

See more

Latest Videos

See more

Get A Surprisingly Low 2.5 Percent Tax Rate For Your Cyprus Company (Video)

CA

CYAUSE Audit Services Ltd

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Shipping Companies + Yacht Registration In Malta 2023 (Video)

ZI

Zugimpex International GmbH

Implementation Of Management Equity Participation (Video)

KE

Kirkland & Ellis International LLP

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More