German Tax Monthly August/September 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

• Government Draft for an Act to implement the EU Minimum Taxation Directive,
• Ministerial Draft Bill for a Growth Opportunities Act,
• Government Draft for a Future Financing Act,
• the German Federal Tax Court on Non-Consideration of "Definitive" Foreign Permanent Establishment Losses even in the Case of a Qualified Reversion Clause,
• the German Federal Tax Court on Interest Expenses within the Meaning of the Interest Limitation Rule,
• the German Federal Ministry of Finance on the Application of the German Foreign Transactions Tax Act,
• the German Federal Ministry of Finance on Anti-Hybrids Rules.