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Trans­fer Pri­cing Chan­ges in the sub­mis­sion of trans­fer pri­cing do­cu­men­ta­tion

From 2025, stric­ter sub­mis­sion re­qui­re­ments for trans­fer pri­cing do­cu­men­ta­tion will ap­ply in Ger­many in terms of con­tent and ti­ming. In prac­tice, this will re­quire the do­cu­men­ta­tion to be up­dated on an on­go­ing ba­sis. ...read more

Ger­man Le­gis­la­tor ad­opts MLI Ap­pli­ca­tion Act

Ger­many in­for­med the OECD on 02.10.2024 that the do­mestic mea­su­res for se­ven of the nine DTAs co­vered by the Ger­man MLI Ap­pli­ca­tion Act have been com­ple­ted. The mo­di­fi­ca­ti­ons of these DTAs by pro­vi­si­ons in the MLI are the­re­fore ap­plica­ble from 1 Ja­nu­ary 2025. ...read more

On­go­ing Tax Ad­vice Preliminary draft for a second Future Financing Act

On­go­ing Tax Ad­vice Preliminary draft for a second Future Financing Act

The Fe­deral Mi­nis­try of Fi­nance publis­hed the draft for a se­cond Fu­ture Fi­nan­cing Act (Zu­FinG II) on 27 Au­gust 2024. The draft is in­ten­ded to im­ple­ment the growth in­itia­tive de­ci­ded on 17 July 2024. ...read more

Go­vern­ment draft of a CSRD im­ple­men­ta­tion law: What com­pa­nies can ex­pect in terms of sus­tai­na­bi­lity re­por­ting

On 24 July 2024, the draft CSRD Im­ple­men­ta­tion Act for the 1:1 im­ple­men­ta­tion of the Cor­po­rate Sus­tai­na­bi­lity Re­por­ting Di­rec­tive was ad­op­ted. ...read more

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The Eu­ro­pean Supply Chain Due Di­li­gence Act is com­ing

On 15 March 2024, a suf­fi­ci­ent ma­jo­rity of EU mem­ber sta­tes in the Com­mit­tee of Per­ma­nent Re­pre­sen­ta­ti­ves, a sub­si­di­ary body of the Coun­cil of the Eu­ro­pean Union, agreed to the di­lu­ted draft of the Cor­po­rate Sus­tai­na­bi­lity Due Di­li­gence Di­rec­tive (CSDDD). Ger­many ab­stai­ned from the vote. The draft now ad­op­ted de­via­tes from the preli­mi­nary po­li­ti­cal agree­ment ori­gi­nally re­ached in the tri­lo­gue. It must now be for­mally ad­op­ted by the EU Coun­cil and sub­se­quently ap­pro­ved by the EU Par­lia­ment. ...read more

Trans­fer pri­cing: Si­gni­fi­cant tigh­te­ning for fi­nan­cial tran­sac­tions and ser­vices

On 22 March 2024, the Ger­man Fe­deral Coun­cil ap­pro­ved the Me­dia­tion Com­mit­tee's com­pro­mise pro­po­sal on the Growth Op­por­tu­nities Act. As a re­pla­ce­ment for the ori­gi­nally in Ger­many plan­ned in­te­rest rate cap, which was re­mo­ved from the draft bill, new re­gu­la­ti­ons for cross-bor­der fi­nan­cial tran­sac­tions and ser­vices will the­re­fore be in­tro­du­ced from the 2024 tax pe­riod (Sec­tion 1 (3d) and (3e) For­eign Tran­sac­tions Tax Act (AStG)). ...read more

Fe­deral Coun­cil Ap­pro­ves Growth Op­por­tu­nities Act

The Fe­deral Coun­cil has ap­pro­ved the Growth Op­por­tu­nities Act ne­go­tia­ted in the me­dia­tion com­mit­tee on 22 March 2024. The re­gu­la­ti­ons con­tai­ned ther­ein can thus come into ef­fect af­ter the an­noun­ce­ment of the law. Howe­ver, the le­gis­la­tive pa­ckage in the ver­sion of the me­dia­tion com­mit­tee con­ta­ins si­gni­fi­cantly fe­wer mea­su­res than in­iti­ally plan­ned. ...read more