The German Ministry of Finance has published the draft Annual Tax Act 2022 (JStG 2022). Key measures of the draft law provide for the repeal of the controversial rules regarding the taxation of the transfer of intellectual property (IP) rights registered in German registers. Under current German tax law, limited tax liability may result from a temporary or indefinite transfer of intellectual property rights when such rights are registered in a domestic German register (German-nexus IP). No f…