Germany

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

VAT Fixed establishment = permanent establishment? or, should direct and indirect tax practitioners talk to each other?

June 6, 2022

The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta…

Florian S. Zawodsky (Ernst & Young GmbH, Germany) , Andre Thoss (Senior Consultant EY Germany)

No Taxation of Cryptocurrency Gains in Germany?

January 20, 2022

by Dr Florian S. Zawodsky and André Thoß, LL.M., EY National Office Tax Germany The use of crypto coins and tokens is on the rise. With the perception of constant and unrestrained gains in value…

PD Dr. Thorsten Helm (Public Sector Tax, Partner KPMG Germany ) , Christian Bischoff (Public Sector Tax, Senior Associate, KPMG Germany)

Funding ‘third country NPO’s’ and the reform of German Non-Profit Tax Law

January 11, 2022

The peculiarities of German Tax Law and its potential exemptions concerning Non-Profit-Organizations (NPO’s) are only rarely of interest to a wider audience, even among lawyers, tax professionals and…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

Luxleaks: Whistleblowing and human rights

June 22, 2021

Tax authorities have relied on informers for investigative leads perhaps since taxes were first imposed. In the 21st Century high profile cases of theft of taxpayer information by employees of…

Alexander Haller (WTS Munich, Germany) , Johannes Suttner , Katrin Guggenberger (WTS Munich, Germany)

Extraterritorial Taxation of IP Transactions in Germany - A Critical Analysis of the Statutory Requirements in the Context of the New Circular Letter of the German Federal Ministry of Finance Dated February 11, 2021

May 3, 2021

1. Introduction To be able to compete successfully in international markets, companies need to turn their R&D results fast and effectively into marketable products. Thus, besides the development …

Matthias Luther (Ernst & Young GmbH, Germany) , Florian S. Zawodsky (Ernst & Young GmbH, Germany)

Is the VAT system fit for a virtual world?

April 30, 2021

Back in 2000, computer gaming was revolutionized. Instead of sports games, ego shooters or other genres, people caught an interest in ‘virtual living’. Games offered an extensive life simulation. To…

Jonathan Schwarz (Temple Tax Chambers; King’s College London)

When is information on foreign income relevant to a tax investigation?

February 9, 2021

HMRC v Embiricos [2020] UKUT 370 (TC) reflects a common issue that arises in connection with tax investigations or audits of internationally mobile individuals. Mr Embiricos filed his tax returns on…

Alexander Haller (WTS Munich, Germany) , Johannes Suttner , Leon Zimmermann (WTS Munich, Germany)

Foreign-to-foreign licensing subject to withholding tax in Germany?

January 25, 2021

Introduction Let’s assume the following situation: ParCo is the parent company of a multinational group with its residence in Switzerland and engaged in the automotive business. It developed an…

Florian S. Zawodsky (Ernst & Young GmbH, Germany)

Check Please! – Invoices in the VAT World

December 14, 2020

The customary request at the end of a meal for the “Check Please” might work in a restaurant – if they ever open again – but, in the VAT world, simply asking for the “check” won’t achieve the…