German Tax Monthly October 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 Government Draft Bill for the Growth Opportunities Act,
• the German Federal Tax Court on Prohibition of Loss Offsetting in the Case of Retroactive Tax Effect of a Conversion and
• the Federal Constitutional Court on Tax Valuation of Pension Provisions.