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 Tax Policy Consequences from the End of the German Governing Coalition,
  • the Judgement of the Federal Tax Court on Foreign Permanent Establishment Income and the ‘Switch Over’ Clause,
  • the Judgement of the Federal Tax Court on the Trade Tax Deduction for a Foreign Permanent Establishment and
  • the Action by the EU Commission against Germany as Free Movement of Capital is Restricted for Property Gains.

KPMG German Tax Monthly