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 Draft Bill for the Annual Tax Act 2026,
- the Update on the Ninth Act Amending the Tax Advisory Act and Other Tax Regulations,
- the Promulgation of the Act to Amend the MLI Implementation Act,
- the Judgement of the Federal Tax Court on the Relief from German Withholding Tax for a U.S. S-Corporation,
- the Judgement of the Federal Tax Court on the Fact that Dividends Paid During a Liquidation Period May Benefit from the Parent Subsidiary Directive and
- the udgement "Nova Iberomoldes" of the CJEU on Portuguese Real Estate Transfer Tax in Share Deals.
