German Tax Monthly November 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 Amendment of the Regulation to apply the Act to Combat Tax Avoidance and Unfair Tax Competition,
• Loss Deduction Limitation in the Case of a Harmful Acquisition of an Equity Interest without a Change of Control and
• the German Federal Ministry of Finance on the Application of the German Reorganisation Tax Act.