As a reaction to the ECJ's Decision C-284/09, the Upper House of the German Parliament has proposed a tax on dividends derived from minority shareholdings (less than 10%). The implementation thereof is expected to be effected by the 2013 Annual ... (more)
For the first time, the German Federal Supreme Court has expressly confirmed that the disregarding of losses from expired futures contracts should affect only those transactions that are subject to tax according to those provisions in affect prior to the ... (more)
Holger Hartmann outlines the amendments made by the German Federal Council to the 2013 Annual Tax Act, highlighting two key reform proposals. You can read the full article at ITR online. (more)
