englischUnder German corporate tax law, tax group members‘ losses are forfeited if the losses are offset against profits for foreign tax purposes (so-called double dipping). The author analysis inbound and outbound constellations of double dipping and shows that the German restriction rule is [...]

englischInheritance has tax consequences not only with regard to inheritance tax. Whenever a testator has not completed his business, for example collecting a claimant’s fees or when business assets are sold, tensions between income tax and inheritance tax occur. Unlike in a normal case, in these [...]

englischThe taxation of partnerships is controlled by principles of taxation, which are sometimes logically contradictory. Thus, a partnership itself is not a tax entity, but it is partially taxable. These principles of taxation may result in conflicts, in particular in terms of the transfer of [...]

englischThe work shows that real estate transfer tax within corporations is relevant not only through direct land acquisition, but also as a 'side effect' of intra-group restructuring. It deals with numerous legal dogmatic questions of the property transfer tax obligation of restructuring and the [...]

englischThe right of usufruct with regard to memberships is regulated only rudimentarily in the BGB, independent company law regulations are missing completely, and effects of a member-company usufruct on the accounting of a company do not exist. Tax law also contains no explicit provisions on the [...]

englischIn 2014 the German Federal Constitutional Court issued a judgement on inheritance tax law. For the third time in its history, the court held the German inheritance tax law to be unconstitutional.

While the court established certain dogmatics in its previous rulings that allowed a strict [...]

englischThe doctoral thesis analyses tax issues of permanent establishments within international tax law. Due to the lack of legal independence of permanent establishments, profit allocation entails special demands. On 22 December 2016, the German Ministry of Finance (BMF; “Bundesministerium für [...]

englischFor business taxation the term ‚branch of activity’ has a significance not to be underestimated. Existing legal structures in corporate groups, for example, require continuous adaptation to changing conditions under which companies exercise their economic activity. It is for reorganisation [...]

englischThe ownership provision of Art 24 of the OECD Model Convention aims at tax discrimination of enterprises on the grounds of foreign ownership. The provision is a long Standing and unchanged part of the worldwide tax treaty practice. Still, for a long time other provisions used to play a more [...]

englischThe doctoral thesis analyses legal and fiscal qualifications of certain mixed contracts in the light of German trade tax additions on the example of concert and trade fair organisers as well as tour operators.

The author examines current approaches by tax authorities and literature with [...]