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 Update on the Ninth Act Amending the Tax Advisory Act and Other Tax Regulations,
- the Judgements of the Federal Tax Court on Trade Tax Add-back for Renting Event Spaces and Hotel Rooms,
- the Judgement of the Federal Tax Court on the Tax Exemption for Special COVID-19 Payments,
- the Judgement of the Lower Tax Court of Münster on the Partial Write-Down of a Shareholder Loan to a Start-Up Company,
- the Information by the Federal Central Tax Office on the Acceptance and Exchange of Minimum Tax Reports and
- the Guidance on the Turnaround Exemption Clause as an Exception to the Loss Limitation Rules in the Event of a Change of Control.
