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 Promulgation of the Act for an Immediate Tax Investment Program,
- the Ministerial Draft Bill to Amend the Minimum Tax Act and to Implement Further Measures,
- the Ministerial Draft Bill for a Second Act to Strengthen Company Pension Schemes,
- the Government Draft Bill for an Act to Modernise and Digitalise the Fight Against Illegal Employment,
- the European Court of Justice Reference Regarding the Potential Violation of Free Movement of Capital by Withholding Tax on Dividends for Third Country Corporations,
- the Judgement of the Federal Constitutional Court on the Fact that the Regulations on Minimum Profit Taxation Are Compatible with Constitutional Law and
- the Judgement of the Federal Tax Court on Serious Doubts Regarding the Legality of a Double Assessment of RETT in so-called Signing-Closing Cases.
