On 16 May 2024 the German Bundestag adopted the draft of an application law for the BEPS-MLI, which was presented by the German government on 7 February 2024. On 14 June 2024, the German Bundesrat gave its approval so that the act can enter into force.The law affects the application of the provisions in double taxation agreements with several countries. ...read more
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Federal Council Approves Growth Opportunities Act
The Federal Council has approved the Growth Opportunities Act negotiated in the mediation committee on 22 March 2024. The regulations contained therein can thus come into effect after the announcement of the law. However, the legislative package in the version of the mediation committee contains significantly fewer measures than initially planned. ...read more