Germany published the Annual Tax Act 2022 (JStG 2022) in the Official Gazette on 20 December 2022. The main measures include:
- A partial repeal of the controversial rules regarding the taxation of income from the rent/lease or sale of intellectual property (IP) rights registered in German registers (German-nexus IP) under Section 49 of the Income Tax Law, which includes the addition of a new provision providing that where taxable income from German-nexus IP only arises because the rights are…