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Newsletter Tax Law, January 2017


I. Short news

II. In the focus

1. Legislation

  • BEPS (Base Erosion and Profit Shifting) Implementation Act
  • Government draft regarding the introduction of a licence barrier for cross-border relinquishments of rights as of 2018
  • Act on Further Development of Loss Carryforwards
  • Reform of property acquisition tax imposed on share deals – Conference of the Ministers of Finance elaborates proposals

2. Relevant case law

  • Redemption of a Pension Commitment by a Third Party: German Supreme Fiscal Court (BFH), decision dated 18 August 2016, VI R 18/13
  • Determination of a Primary Place of Employment in the Focus of Legal Practice – If the Place of Work Triggers Adverse Tax Effects in the Employment Contract: Tax Court Hamburg, decision dated 13 October 2016, 6 K 20/16

3. Administration

  • Greek Gift of the German Federal Ministry of Finances: Agreed retirement age as valuation standard for pension provisions for pension commitments to (dominating) managing partners"

The newsletter is available in German only.


Newsletter Steuerrecht, Januar 2017.pdf