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  1. 27 January 2017

    Federal cabinet approves royalty restrictions to combat tax planning

    On 25 January 2017, the German government approved a bill to combat harmful tax practices in connection with the assignment of rights. The aim is to stop multinational companies from using royalty payments to shift their profits to countries with special preferential regimes (known as patent box, license box or IP box regimes) that are not in line with the requirements developed by the BEPS project of the OECD and the G20.

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