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Based on the expertise of KPMG Germany's Country Practice Japan, the newsletter regularly provides the latest news on developments and regulations relating to audit, tax, advisory and legal issues. The newsletter is issued in English and Japanese.
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In a previous newsletter (October 2021), we introduced latest developments and a simplification rule with regard to the limited tax liability in Germany arising when Intellectual Property ("IP") is registered in Germany (so-called "Register-Cases").
Generally, non-resident companies are limited tax liable in Germany if the income source relates to Germany. This means, income derived from e.g. renting German real estate, from the activities performed by a German permanent establishment but also derived from exploiting Intellectual Property ("IP") in Germany are subject to limited tax liability in Germany due to domestic nexus to Germany.
However, the German Federal Ministry of Finance confirmed in 2020 that apart from establishing a domestic nexus through exploitation in IP in German, for example by using them in a German permanent establishment, the German nexus should be fufilled already to rights taht are listed in a German public register; this may even include the European patent office located in Munich ("Register-Cases").
KPMG in Germany – Newsletter for Japanese Companies – November 2022 - Preview
Current topics of the issue:
- Update of the simplification rule with regard to the Limited Tax Liability in Germany if IP is listed in German registers
- Real Property Tax Reform: Lots of data & little time
- Paperless Office & Digital Tax Compliance, from status quo to a sustainable digital future