GERMAN TAX LAW: ANALYSIS BY CMS FRANCIS LEFEBVRE

berlin-66589_640CMS Bureau Francis Lefebvre, the second largest law firm in France by revenue and fourth by workforce size, writes about the new developments of German tax legislation.

 

 

 

 

Established in 1925, CMS Bureau Francis Lefebvre is known for its expertise in Tax, Business Law and Employment. Since 2001, it has joined CMS, the leading network of lawyers in Europe with more than 71 offices in 40 countries and over 4,500 lawyers across the world.

CMS Bureau Francis Lefebvre has long been a trusted partner of Beeleev and supports our members with high-quality content. In today’s article, François Hellio, partner of CMS Bureau Francis Lefebvre, and Dr. Annett Kenk, counselor of CMS Germany, analyse the evolutions of German tax legislation.

The paper discusses four major changes and implications of doing business in Germany:

  • Forfeited tax losses at change of control of a German company
  • Voluntary correction of tax errors
  • Transposition of changes to the European directive on administrative cooperation in tax matters and other measures to combat the erosion of the tax base (Anti-BEPS-I Law)
  • Limitation to the deduction of royalties for the use of intangible assets (Draft Law)

You can download the paper here for free.

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