Whether the lump-sum taxation in accordance with section 6 of the German Investment Tax Act 2004 (GITA 2004) violates EU or constitutional law in the absence of the tax bases in accordance with section 5 of the GITA 2004 has ... (more)
In late July, the German federal government published a draft bill on additional tax incentives for electromobility and amendments to other tax provisions. It is basically the omnibus law to be adopted every year (previously referred to simply as the ... (more)
For purposes of trade tax, according to the German Federal Tax Court's decision of June 6, 2019, there is no "tainting" of a partnership's non-business income from a participation in another partnership generating business income. Our beinformed published on August 14, 2019, ... (more)
