Germany: Tax measures in draft bill for law on future financing, other tax developments
Draft bill for a law on financing of future-proofing investments that includes tax measures aimed at facilitating employee share ownership
Tax measures in draft bill for law on future financing, other tax developments
The Federal Ministry of Finance (BMF) published a draft bill for a law on the financing of future-proofing investments that includes the following tax measures aimed at facilitating employee share ownership:
- Tax exemption for the transfer of employee share ownership at a discount
- Deferral model for employee share ownerships provided at a discount
The measures are proposed to become effective in 2024. Read TaxNewsFlash
Read an August/September 2023 report [PDF 455 KB] prepared by the KPMG member firm in Germany
Other recent tax developments in Germany include:
- Non-consideration of "definitive" foreign permanent establishment losses even in the case of a qualified reversion clause (BFH, decision I R 44/22)
- Interest expenses within the meaning of the interest limitation rule (BFH, decision XI R 45/19)
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