German Tax Monthly June 2023

KPMG's German Tax Monthly is an English-language publication appearing once a month in PDF-format. German Tax Monthly provides useful information regarding the latest tax developments in Germany and focuses on foreign investors. Selected topics which are of interest in the daily business of international companies are summarized in a user-friendly manner.

This issue covers articles regarding

• the German Federal Tax Court on No Deduction of so-called Definitive Losses incurred by a Foreign Permanent Establishment,
• the German Federal Tax Court on Trade Tax Addition of Rental Expenses and 
• the German Federal Ministry of Finance on the Interpretation of Double Taxation Treaties.