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#21.5 [englisch] Update: Circular concerning § 49 EStG - Royalty payments with underlying German registered IP

#21.5 [englisch] Update: Circular concerning § 49 EStG - Royalty payments with underlying German registered IP

TAXpod vor 5 Jahren

Discussion of the new Federal Ministry of Finance Circular

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38:53

Podcast

TAXpod

92 Episoden

News im Steuerrecht

Wirtschaftsnachrichten Wirtschaft

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TAXpod

In this episode, we discuss the newest developments with respect to
the German taxation of royalty payments paid between foreign
parties that entail IP being registered in German registers. It is
the newest bump in an incomparable rollercoaster ride: When it was
first discovered that such royalties might be taxable in Germany,
there was of course no guidance on how to treat these cases. Then,
the Federal Ministry of Finance published a circular stating that
such payments are indeed taxable in Germany. Not a week later, a
draft bill was published abolishing the critical parts of the
statute, thus restricting German taxation with respect to these
payments. Shortly after, the draft bill was amended, revoking the
removal once again. Only yesterday the latest circular was
published, once again clearly stating the taxation of such
royalties in German, however giving certain easements. We discuss
the details of the circular with important information on how to
handle these cases. With us as guests are Dr. Nadia Altenburg, Dr.
Matthias Korff and Dr. Benedikt Ellenrieder, who have unique
expertise in these cases, being front runners in the argumentation
against the taxation of such royalties in Germany. Folge
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