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German Federal Central Tax Office partially relaxes strict requirements for the application of the anti-abuse provision of Sec. 50d (3) of the Income Tax Act.

Donald Trump's customs and tax policy is taking shape. We discuss the implications for German investors with Chris Knipp.

The introduction of extensive tariffs on the import of goods into the USA has significant impacts on Germany as an export nation.

On 26 February 2025, the European Commission presented proposals for simplifying the Carbon Border Adjustment Mechanism.

According to the German Federal Fiscal Court, a pure holding company in the form of a partnership can only deduct 60 % of its general administration costs for tax purposes.

Restructuring concepts are created for various purposes, such as a basis for a financing decision in crisis situations, as a relief for creditors who, being aware of a (impending) insolvency of the debtor, agree to a partial payment agreement, or to avoid criminal or civil liability of the management.

Medium-sized companies expect tax growth incentives from the next German federal government.

If distributions by a corporation resident in Germany to its shareholders result from the repayment of capital previously contributed by the shareholders to the corporation, these are generally tax-free, considering the order of use according to Sec. 27 (1) 3 and 5 of the German Corporate Income Tax Act (“KStG”). Whether this also applies to distributions by a corporation resident in a third country (third-country corporation) to its domestic shareholders has been controversially discussed in the past and has been legally regulated in the meantime.