German Tax Monthly December 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 contains articles on the following topics:

• the German Bundestag passes Act to implement the EU Minimum Taxation Directive,
• the German Bundestag passes Growth Opportunities Act,
• the German Bundestag and Bundesrat pass Future Financing Act,
• the Lower Tax Court of Cologne rules on the German Anti-Treaty Shopping Rule and
• the Lower Tax Court of Münster rules on the Avoidance of Double-Dip Arrangements not applicable in the Case of Dutch Group Taxation.