German Tax Monthly May 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 Ministerial Draft Bill for an Annual Tax Act 2024,
• the Judgement of the German Federal Tax Court on the Transfer of the Trade Tax Loss Carryforward to a Partnership,
• the Judgement of the Lower Tax Court of Münster on the German CFC Rules in Case of a Holding Company and
• the Application Regulation on Increased Duties to cooperate under the Act to Combat Tax Havens.