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Germany Tax News

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

Annual Tax Act 2007 and Bill on implementation of European company approved by Federal Council

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Federal tax authority publishes guidance on APAs

17 December 2006

Revised proposal on corporate tax reform

17 December 2006

German Federal Tax Court holds CFC rules not applicable in cases of administratively limited tax relief in order to comply with low taxation threshold

17 December 2006

On 23 August 2006, the Federal Cabinet approved the Annual Tax Act 2007. The newly included Sec. 20(2b) Income Tax Act, which extends the restriction on loss set-offs from tax deferral schemes, shall already apply for the tax year 2006. To become effective, the Bill has to be passed by the Federal Council as well.

14 October 2006

Plans to reform corporate taxation – Federal Cabinet agrees on general framework

12 September 2006

Proposed reform concerning cross-border mergers – Bill approved

12 September 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

US Senate may hold hearings on new Denmark, Finland, and Germany protocols

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

Federal Council approves Bill on Tax Changes 2007

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

US

13 August 2006

US Treasury Department announces signing of protocol to US-Germany income tax treaty

11 July 2006

Proposed reform concerning cross-border mergers

11 July 2006

Reorganization Act – proposed amendments to facilitate EU cross-border mergers

14 May 2006

Indian decision on applicable tax rate for down payment for transfer of technical know-how

14 May 2006

Treaty between Germany and United Arab Emirates to expire

9 April 2006

Further attempts by Federal Ministry of Finance to clarify thin capitalization rules

9 April 2006

Central Tax Board rules on treaty characterization of partnership income re Finland-Germany tax treaty

9 April 2006

German state-owned bank not exempt from interest withholding tax

19 February 2006

The Federal Cabinet on 18 January 2006 adopted a draft Bill providing for tax amendments aimed at the furtherance of economic growth and employment (Entwurf eines Gesetzes zur steuerlichen Förderung von Wachstum und Beschäftigung). The most important proposed amendments to the enterprise taxation are summarized below. Unless otherwise indicated, the proposed amendments would apply from tax year 2006.

19 February 2006

It has been announced by the German Federal Ministry of Finance that negotiations are ongoing for a new protocol to the income and capital tax treaty of 21 July 1959 between Germany and France. Further details of the treaty will be reported subsequently.

19 February 2006

German Federal Tax Court reverses its case law denying refund of dividend withholding tax to interposed Netherlands holding companies

9 November 2005

Mnster tax court refers to ECJ treaty-override provision in German Foreign Tax Law re low-taxed passive foreign PE income

16 October 2005

Germany and Iceland initialled a new income and capital tax treaty on 6 July 2005. Once in force, the new treaty will generally replace the Germany-Iceland income and capital tax treaty of 18 March 1971. Further details of the treaty will be reported subsequently

16 October 2005

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