TOPICS

 

Here we’ll occasionally be reporting on current tax and corporate law issues.

 

 

Global Minimum Taxation of International Corporations

 

WIESE LUKAS ON GLOBAL MINIMUM TAXATION OF INTERNATIONAL CORPORATIONS

(GERMAN VERSION)

 

 

Tax relief of Research and Development

 

WIESE LUKAS ON TAX RELIEF OF RESEARCH AND DEVELOPMENT

(GERMAN VERSION)

 

 

Programme of Work regarding the Tax Challenges Arising from the Digitalisation

 

WIESE LUKAS ON THE OECD PROGRAMME OF WORK

(GERMAN VERSION)

 

 

The qualification of non-profit corporations for tax purposes

 

WIESE LUKAS ON THE QUALIFICATION OF
NON-PROFIT CORPORATIONS FOR TAX PURPOSES

(GERMAN VERSION)

 

 

Update: New Rules regarding the German Real Estate Tax

 

WIESE LUKAS ON NEW RULES REGARDING THE GERMAN REAL ESTATE TAX

(GERMAN VERSION)

 

 

New Rules regarding the German Real Estate Tax

 

WIESE LUKAS ON NEW RULES REGARDING THE GERMAN REAL ESTATE TAX

(GERMAN VERSION)

 

 

Update: Go-Ahead for Tax Exemption for Restructuring Gains

 

WIESE LUKAS ON THE TAX TREATMENT OF RESTRUCTURING GAINS (2)

(GERMAN VERSION)

 

 

New Tax Legislation: Annual Tax Act 2018

 

WIESE LUKAS ON ANNUAL TAX LAW 2018

(GERMAN VERSION)

 

 

BUSINESS TAXES 2018

 

WIESE LUKAS ON BUSINESS TAXES 2018

(GERMAN VERSION)

 

 

M&A restructuring privilege not considered unlawful state aid

 

WIESE LUKAS on Share Sales in Restructuring Scenarios

(GERMAN VERSION)

 

 

UPDATE: BITCOIN AND TAXES

 

WIESE LUKAS ON BITCOIN AND TAXES

(GERMAN VERSION)

 

 

NEWS REGARDING THE GERMAN ANTI TREATY SHOPPING RULE

 

WIESE LUKAS ON THE ANTI TREATY SHOPPING RULE

(GERMAN VERSION)

 

 

New Tax Laws and M&A for Family Companies

 

WIESE LUKAS BUSINESS TALK

(GERMAN VERSION)

 

 

GERMAN FEDERAL TAX COURT DOUBTS CONSTITUTIONALITY OF INTEREST RATES ON TAX ARREARS

 

WIESE LUKAS ON INTEREST RATES ON TAX ARREARS

(GERMAN VERSION)

 

 

Tax issues in M&A transactions 2018

 

WIESE LUKAS on “M&A & Tax 2018”

(GERMAN VERSION)

 

 

GERMAN FEDERAL TAX COURT STRENGTHENS CROSS-BORDER
INVESTMENTS VIA A GERMAN PARTNERSHIP

 

WIESE LUKAS ON CROSS-BORDER INVESTMENTS VIA A GERMAN PARTNERSHIP

(GERMAN VERSION)

 

 

Advocate General: Restructuring clause regarding loss carry forwards does not qualify as a prohibited state aid

 

WIESE LUKAS on the restructuring clause regarding loss carry forwards

(GERMAN VERSION)

 

 

EUROPEAN COURT OF JUSTICE: OLD VERSION OF THE GERMAN ANTI TREATY SHOPPING RULE IS CONTRARY TO EUROPEAN LAW

 

WIESE LUKAS ON THE GERMAN ANTI TREATY SHOPPING RULE

(GERMAN VERSION)

 

 

TAX STRATEGIES FOR FAMILY-OWNED BUSINESSES

 

WIESE LUKAS ON TAX STRATEGIES FOR FAMILY-OWNED BUSINESSES
(GERMAN VERSION)

 

 

tax exemption for the supply of goods and services in
the maritime shipping and aviation sector

 

WIESE LUKAS ON VAT EXEMPTIONS IN THE MARITIME SHIPPING
AND AVIATION SECTOR

(German version)

 

 

Loss Limitation Rules for Corporations

 

WIESE LUKAS on the Legality of German Anti-Loss-Trading Rules (2)

(German version)

 

 

Losses from Parent Guarantees

 

WIESE LUKAS on Losses from Parent Guarantees

(German version)

 

 

M&A and Family Businesses

 

WIESE LUKAS on M&A and Family Businesses

(German version)

 

 

Coordinated decree regarding the new inheritance
tax law for corporate businesses

 

WIESE LUKAS on the coordinated decree regarding the
new inheritance tax law for corporate businesses

(German version)

 

 

Transparency register: important notes regarding new
notification obligations as of October 2017

 

WIESE LUKAS on the transparency register

(German version)

 

 

New law regarding tax exemption for restructuring gains

 

WIESE LUKAS on the tax treatment of restructuring gains

(German version)

 

 

Additional Rulings on De-merger of Partnerships

 

WIESE LUKAS ON DE-MERGER OF PARTNERSHIPS (2)

(German version)

 

 

German anti-loss-trading rules held unconstitutional

 

WIESE LUKAS on German anti-loss-trading rules

(German version)

 

 

Treatment of estates as business income

 

WIESE LUKAS on double taxation of estates
(inheritance tax and corporate income tax)

(German version)

 

 

NEW LAW AGAINST TAX EVASION:
GERMAN LEGISLATOR REACTS TO “PANAMA PAPERS”.

 

WIESE LUKAS ON NEW LAW AGAINST TAX EVASION

 

 

GERMAN FEDERAL TAX COURT CAUSES UNCERTAINTY
IN RESTRUCTURING CASES

 

WIESE LUKAS ON RESTRUCTURING CASES

 

 

DE-MERGER OF PARTNERSHIPS: GERMAN FEDERAL MINISTRY OF
FINANCE COMMENTS ON MATERIAL ASSET COMPENSATION

 

WIESE LUKAS ON DE-MERGER OF PARTNERSHIPS

 

 

GERMAN FEDERAL TAX COURT ON MANAGEMENT PARTICIPATION:
TAXATION AS A CAPITAL GAIN CONFIRMED

 

WIESE LUKAS ON MANAGEMENT PARTICIPATIONS

 

 

 

Amendments to Section 7 of the German Trade Tax Act –
renunciation of the territoriality principle?

 

WIESE LUKAS ON THE AMENDMENTS TO SECTION 7 OF THE GERMAN TRADE TAX ACT

(GERMAN VERSION)

 

 

German BEPS Implementation Act

 

WIESE LUKAS ON THE GERMAN BEPS IMPLEMENTATION ACT

(German version)

 

 

Implementation of IP-box avoidance measures in Germany?

 

WIESE LUKAS ON POTENTIAL IP-BOX AVOIDANCE MEASURES

(German version)

 

 

CSR Reporting – Disclosure obligations pursuant to the
CSR-Directive und its implementation under German law

 

WIESE LUKAS ON CSR REPORTING

(German version)

 

 

The new inheritance tax law for corporate businesses

 

WIESE LUKAS on the new inheritance tax law for corporate businesses

(German version)

 

 

Inheritance Tax on Business Assets: The Final Set of Rules. Article in Handelsblatt Steuerboard published on 23 September 2016

 

New Rules for Inheritance Tax on Business Assets

(German version)

 

 

Holdings for family-owned businesses –
Innovative Structures and Taxation

 

WIESE LUKAS ON HOLDING COMPANIES FOR
FAMILY-OWNED BUSINESSES

(German version)

 

 

The new investment tax law –
what funds and their investors need to know

 

WIESE LUKAS on the new investment tax law

(German version)

 

 

M&A transactions of property holding companies –
Commentary on the BFA verdict 2016

 

WIESE LUKAS on the M&A transactions of
property holding companies

(German version)

 

 

Inheritance Tax on Business Assets: Compromise on Reform Act released.

Article in Handelsblatt Steuerboard published on 23 June 2016.

 

Inheritance Tax on Business Assets

(German version)

 

 

The notion of tax and the elimination of international double taxation or double non-taxation - German Branch Report for the 2016 Congress of the International Fiscal Association (together with Professor
Dr. Birgit Weitemeyer, Bucerius Law School)

 

IfA Branch Report 2016 - Elimination of International Double Taxation

 

 

Action against Base Erosion and Profit Shifting:
Draft Legislation in Germany

 

WIESE LUKAS on Country-by-Country Reporting
(German version)

 

 

New case law broadens scope of tax-neutral
winding-up of partnerships

 

WIESE LUKAS on winding-up of partnerships
(German version)

 

 

Caution required with respect to binding
rulings regarding partnerships

 

WIESE LUKAS on binding rulings regarding partnerships
(German version)

 

 

The assets of commercial holding partnerships

 

WIESE LUKAS on commercial partnerships
(German version)

 

Data privacy notice

Legal Notice