Germany Tax News
Possible amendments to Draft Bill for Annual Tax Act 2009
Germany's Federal Financial Court rules that den of cross-border loss offset (Austrian losses against German income) incompatible with EC freedom of establishment
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
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Protocol to treaty between US and Germany – IRS issues interim guidance re mandatory arbitration procedure
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
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
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Financial Court of Hamburg considers unconstitutional 5% add-back of dividend income to taxable income representing non-deductible business
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Federal Ministry of Justice publishes draft bill on German International Company Law
Federal Finance Court
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Ministry of Finance publishes draft guidance on application of interest barrier
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
OECD released discussion draft on transactional profit methods
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
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.
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Protocol to treaty between United States and Germany ratified
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