German Tax Monthly April 2025

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 Judgement of the Federal Tax Court on the Application of the RETT Group Exemption Rule to Transfers of Foreign Shares,
• the Judgement of the Federal Tax Court on the Deduction of Foreign Withholding Taxes in the Tax Group for Trade Tax Purposes,
• the Judgement of the Federal Tax Court on Bonus Payments as a Hidden Profit Distribution,
• the Synthesised Texts of the Double Taxation Treaties and the Multilateral Convention,
• the Guidance on Individual Questions on the Income Tax Treatment of Certain Crypto Assets and
• the Tax Policy Exploratory Results between CDU, CSU and SPD in Connection with the Bundestag Election 2025.