Newsletter Tax Law, January 2017

Contents:

I. In brief

II. Focus

1. Legislation

  • BEPS (Base Erosion and Profit Shifting) Implementation Act
  • Government draft regarding the introduction of a licence barrier for cross-border relinquishments of rights as of 2018
  • Act on Further Development of Loss Carryforwards
  • Reform of property acquisition tax imposed on share deals – Conference of the Ministers of Finance elaborates proposals

2. Relevant case law

  • Redemption of a Pension Commitment by a Third Party: German Supreme Fiscal Court (BFH), decision dated 18 August 2016, VI R 18/13
  • Determination of a Primary Place of Employment in the Focus of Legal Practice – If the Place of Work Triggers Adverse Tax Effects in the Employment Contract: Tax Court Hamburg, decision dated 13 October 2016, 6 K 20/16

3. Administration

  • Greek Gift of the German Federal Ministry of Finances: Agreed retirement age as valuation standard for pension provisions for pension commitments to (dominating) managing partners"

The newsletter is available in German only.

Newsletter Tax Law, January 2017

 
Newsletter Steuerrecht, Januar 2017.pdf

Experts

 Birgit Faßbend Birgit Faßbender
Partner
Birgit Faßbender
Partner
E-Mail Anruf
Tax Law
This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone +49 211 518989-163
Tax Law
Daniel Hermes Daniel Hermes
Daniel Hermes
E-Mail Anruf
Tax Law
This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone +49 211 518989-180
Tax Law
Dr. Michael Hils Dr. Michael Hils
Partner
Dr. Michael Hils
Partner
E-Mail Anruf
Inheritance Law / Succession Planning
Litigation & Arbitration
Mergers & Acquisitions
Tax Law
This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone +49 89 35065-1352
Inheritance Law / Succession Planning
Litigation & Arbitration
Mergers & Acquisitions
Tax Law
Helmut König Helmut König
Partner
Helmut König
Partner
E-Mail Anruf
Administration of foundations
Assets, Succession, Foundations
Corporate and Transformation Law, Law Governing Groups
Mergers & Acquisitions
Non-profit organisations
Private Equity & Alternative Investments
Restructuring & Insolvency
Tax Law
This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone +49 211 518989-117
Administration of foundations
Assets, Succession, Foundations
Corporate and Transformation Law, Law Governing Groups
Mergers & Acquisitions
Non-profit organisations
Private Equity & Alternative Investments
Restructuring & Insolvency
Tax Law
Dr. Rudolf Mikus Dr. Rudolf Mikus
Partner
Dr. Rudolf Mikus
Partner
E-Mail Anruf
Assets, Succession, Foundations
Corporate and Transformation Law, Law Governing Groups
Investing in Germany
Mergers & Acquisitions
Private Equity & Alternative Investments
Tax Law
This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone +49 69 756095-481
Assets, Succession, Foundations
Corporate and Transformation Law, Law Governing Groups
Investing in Germany
Mergers & Acquisitions
Private Equity & Alternative Investments
Tax Law
Marcus Mische Marcus Mische
Partner
Marcus Mische
Partner
E-Mail Anruf
Corporate and Transformation Law, Law Governing Groups
Tax Law
This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone +49 211 518989-162
Corporate and Transformation Law, Law Governing Groups
Tax Law
Dr. Malte Strüber Dr. Malte Strüber
Partner
Dr. Malte Strüber
Partner
E-Mail Anruf
Mergers & Acquisitions
Tax Law
This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone +49 30 26471-262
Mergers & Acquisitions
Tax Law
eresa Werner Teresa Werner
Teresa Werner
E-Mail Anruf
Tax Law
This email address is being protected from spambots. You need JavaScript enabled to view it.
Phone +49 211 518989-162
Tax Law