Contents:
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.
