#20.11 [english]: Limited Tax Liability of Royalty Payments in Germany

#20.11 [english]: Limited Tax Liability of Royalty Payments in Germany

Nexus Conformity, Source Taxation, IP Registered in Germany
18 Minuten
Podcast
Podcaster

Beschreibung

vor 3 Jahren
In this podcast, we explain the surprising take of the German tax
authorities to consider royalty payments between foreign parties to
be subject to German limited tax liability (source taxation) only
because of underlying IP registered in Germany. Today, a draft bill
was published that states the complete opposite, leaving again to
insecurity on how to handle these (many) cases. However, it is a
good sign, not only for systematic tax law but also for the
transatlantic relation... 




Thanks Dr. Nadia Altenburg & Dr. Benedikt
Ellenrieder for participating! 
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