In a letter dated 6 November 2020, the Federal Ministry of Finance (BMF) commented on an interpretation of German limited tax liability on royalty payments, an issue that has emerged as controversial in the recent past. The BMF’s legal position may have significant consequences for internationally operating groups of companies. The easing of the legal requirement that had been originally planned no longer appears to be on the cards.
Limited tax liability applies to royalty payments between non-residents
Nexia Global Insight October 2019
Nexia Global Insight July 2019
Nexia European Holding Company Analysis 2019 (Extended)
This European Holding Company Analysis is meant as a practical tool for an initial comparison of relevant tax aspects of some holding company regimes. It should not be used as a substitute for obtaining local tax advice.
Nexia Global Insight April 2019
Nexia IFRS Link February 2019
IFRS link is a technical newsletter targeted at auditors/accountants. It provides updates and information relating to new standards and IFRS.