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Germany Tax News

Possible amendments to Draft Bill for Annual Tax Act 2009

27 July 2008
Germany's Federal Financial Court rules that den of cross-border loss offset (Austrian losses against German income) incompatible with EC freedom of establishment

27 July 2008
Treaty between Mexico and Germany – negotiations

27 July 2008
Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008
Treaty between Germany and the Netherlands – Germany's Federal Financial Court rules on qualification of dividends from third countries paid to Dutch PE of German GmbH

27 July 2008
Protocol to treaty between US and Germany – IRS issues interim guidance re mandatory arbitration procedure

21 June 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends

21 June 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends

21 June 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment

21 June 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details

21 June 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

14 May 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax

14 May 2008
Financial Court of Hamburg considers unconstitutional 5% add-back of dividend income to taxable income representing non-deductible business

15 April 2008
Federal Finance Court

16 March 2008
Federal Ministry of Justice publishes draft bill on German International Company Law

16 March 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law

16 March 2008
Ministry of Finance publishes draft guidance on application of interest barrier

16 March 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive

16 March 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details

16 March 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends

16 March 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details

8 February 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention

8 February 2008
OECD released discussion draft on transactional profit methods

8 February 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive

8 February 2008
The new protocol to the income tax treaty between the United States and Germany, signed on 1 June 2006, entered into force on 28 December 2007. The announcement was made in Treasury Department release hp-753 dated 2 January 2008. The new protocol applies from 1 January 2007 for withholding taxes, from 1 January 2008 for other taxes, and in respect of taxes on capital on items owned on or after 1 January 2008.

8 February 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries

16 January 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008
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