Tax Law

VGH Baden-Württemberg strengthens managing director liability where foreseeable trade taxes are not secured despite available funds.

The Federal Constitutional Court reviews inheritance tax, state powers and relief for business assets under the ErbStG.

Since 2025, new B2B e-invoicing rules apply; BMF letters clarify transition periods, formats and mandatory details.

The CJEU clarifies when tax treaties offset higher withholding tax on dividends of foreign investment funds.

The BFH denies an RETT amendment where gift tax is also assessed due to a deemed profit distribution.

The CJEU clarifies when withholding tax relief under the Parent-Subsidiary Directive may be denied for improper arrangements.

The CJEU clarifies when withholding tax relief under the Parent-Subsidiary Directive may be denied for improper arrangements.

The CJEU clarifies that Directive 2003/49/EC sets no deadline for evidence to obtain exemption from withholding tax on interest and royalties.

The Bundestag referred drafts on the 2027 income tax reform and the 2026 Annual Tax Act to the Finance Committee.

The BFH clarifies reduced VAT for hotels: breakfast, wellness and other ancillary services must be assessed separately.