German Tax Monthly March 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 Mediation Committee reaches an Agreement and the German Bundestag passes Growth Opportunities Act,
• the German Federal Tax Court rules on Trade Tax Add-backs of Swap Interest Expenses,
• the German Federal Tax Court rules on Taxation of Portfolio Dividends in the Case of a so-called Block Acquisition of Shares,
• the BMF Guidance on the Status of Double Taxation Treaties.