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 Overview of Legislation Finalised at the End of 2025,
- the Government Draft of a Ninth Act Amending the Tax Advisory Act and Other Tax Regulations,
- the Judgement of the Federal Tax Court on the Loss Deduction Restriction to Prevent the Double Use of Tax Group Losses in Germany and Abroad,
- the Judgement of the Federal Tax Court on the Examination of the EU Energy Crisis Contribution's Compliance with European Law,
- Current Developments Regarding the Relief from German Withholding Tax in Case of Hybrid Entities,
- Changes in the OECD Model Commentary Regarding the Fact of a Permanent Establishment Through Cross-Border Home Working,
- the Guidance on the Interpretation of Double Taxation Treaties Taking into Account the OECD Model Tax Convention,
- the Guidance on a Tax Group and Atypical Silent Partnerships and
- the Guidance on the Status of Double Taxation Treaties as of 1 January 2026.
