Germany: Tax Authorities

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Article
Loss Forfeiture In The Event Of Share Acquisitions: New Developments In Judicial Review Proceedings
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
Germany Tax
AO
A&O Shearman
Article
Interest On Withholding Tax Refunds In Cases Of Incorrect Application Of A Double Tax Treaty
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.
Germany Tax
AO
A&O Shearman
Article
Portuguese Real Estate Transfer Tax On Restructurings Violates EU Law – Signal Effect For Germany
The Court of Justice of the European Union ruled that Portugal's real estate transfer tax on restructurings violates the Capital Duty Directive when applied to share contributions in companies holding real estate. This landmark decision has significant implications for German real estate transfer tax law, where similar provisions exist for share deals involving property-holding companies, potentially rendering certain tax assessments incompatible with EU law.
Germany Tax
SR
McDermott Will & Schulte
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