German Tax Monthly January/February 2024

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 Federal Tax Court rules on Financial Integration and Tax Group in the Case of Conversion during the Year,
• the German Federal Tax Court rules on Financial Integration in the Case of a Tax Group with Qualified Majority Requirements,
• the German Federal Constitutional Court rules on Book Value Transfer of Assets between Sister Partnerships,
• the Lower Tax Court of Bremen rules on Inbound-Dividend Taxation in Permanent Establishment Cases,
• the BMF Guidance on the Application of the German Foreign Transactions Tax Act.