Germany: Dividends within tax groups; treaty update | KPMG | GLOBAL

Germany: Dividends within tax groups; treaty update; other topics

Germany: Dividends within tax groups; treaty update

The KPMG member firm in Germany has prepared a report about tax developments in Germany, including the following items:


Related content

  • Changes made to the pending law on the modernisation of taxation procedures, as adopted by the Bundestag (lower house) during the legislative process
  • A bill for the ratification of the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country reports 
  • Administrative guidance provided by a regional tax office on the treatment of dividend payments within tax groups
  • A decision of the federal tax court that permission to use a name within a corporate group does not constitute a business relationship for foreign transaction tax purposes
  • A lower tax court decision on the valuation of shares in cases of downstream mergers
  • A lower tax court decision on the addback of trade tax for travel companies
  • A tax treaty update about income tax treaties with China and Uzbekistan (entry into force) and treaties with Netherlands, Japan, Australia, and Finland (signed but not yet entered into force)


Read a June 2016 report [PDF 400 KB] prepared by the KPMG member firm in Germany: German Tax Monthly (June 2016)

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