International tax law | MTR Legal Rechtsanwälte

Legal Lexicon

International tax law

Judgment of the Hessian Finance Court on the Taxation of a Severance Payment Tax laws can have a retroactive effect following a decision by the

Cologne tax court rules special funds can receive preferential tax treatment

Special investment funds are eligible for preferential tax treatment, according to a recent ruling of the Finanzgericht (FG) [Fiscal Court of] Cologne from August 24,

Cologne Tax Court: Special Funds Can Benefit from Tax Privileges

The tax privilege for special investment funds is permissible according to a judgment made public by the Fiscal Court of Cologne on August 24, 2022

Voluntary disclosure – Hesse purchases Pandora Papers

The German state of Hesse has begun delving into the so-called “Pandora Papers” with a view to uncovering evidence of tax-related offenses. Anyone considering submitting

Hesse Begins Evaluating the Pandora Papers – Voluntary Disclosure Still Possible

Hesse begins evaluating the so-called Pandora Papers, which can provide clues about tax offenses. Anyone who still wishes to make a voluntary disclosure for tax

Global minimum tax for internationally operating companies

With the introduction of a global minimum tax, a significant change in international tax law is imminent, which internationally operating companies must prepare for. International

BFH says no tax deduction for final losses of foreign branches

In a judgment from February 22, 2023, Germany’s highest tax court – the Bundesfinanzhof (BFH) – ruled that German companies may not be able to

BFH on the Tax Recognition of Non-Congruent Profit Distributions

The BFH ruled on 28.09.2022 that under certain conditions an incongruent profit distribution can be recognized for tax purposes even without a corresponding provision in

FG Münster: No Taxation through Passive Migration

Changes to a double taxation agreement do not lead to the realization of the disentanglement facts and taxation, according to a ruling by the Finance

Joint Audits – Cross-border Tax External Audit

Tax audits can also be conducted cross-border. The aim of these so-called Joint Audits is to avoid double taxation, but also to avoid double non-taxation.