TOPICS
Here we’ll occasionally be reporting on current tax and corporate law issues.
M&A restructuring privilege not considered unlawful state aid
WIESE LUKAS on Share Sales in Restructuring Scenarios
(GERMAN VERSION)
New Tax Laws and M&A for Family Companies
WIESE LUKAS BUSINESS TALK
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)
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)
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
(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
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)
