German Tax Monthly October 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 a Second Future Financing Act,
• the Decision of the Federal Tax Court on the Constitutionality of the Interest Rate in the Event of Suspension of Enforcement,
• the Judgement of the Federal Tax Court on the Tax Consequences of a US Economic Embargo for a German Group Company and
• the Judgement of the Federal Tax Court on the Business Identity for Corporations for the Purpose of Loss Utilisation.