German Tax Reform Act 2018 A Speed Read on Tax Implications for Corporates with German Operations

On November 23, 2018, the German Federal Council (Bundesrat) approved the Tax Reform Act of 2018 (the "Tax Reform Act"; Gesetz zur Vermeidung von Umsatzsteuerausfllen beim Handel mit Waren im Internet und zur nderung weiterer steuerlicher Vorschriften), which was passed by the German Parliament (Bundestag) on November 8, 2018.

Filed under:
European Union, Germany, Insolvency & Restructuring, Litigation, Tax, Fried Frank Harris Shriver & Jacobson LLP, European Commission, US Congress, Court of Justice of the European Union, Federal Constitutional Court (Germany)
Authors:
Michael J. Alter , Robert Cassanos , Joseph E. Fox , Katrin Gaensler , Michelle Gold , Alan S. Kaden , Colin S. Kelly , Christopher Roman , Kenneth Rosenfeld , David I. Shapiro , Nick Thornton , Eli Weiss , Richard A. Wolfe
Location:
European Union, Germany
Firm:
Fried Frank Harris Shriver & Jacobson LLP
German Tax Reform Act 2018 - A Speed Read on Tax Implications for Corporates with German Operations

On November 23, 2018, the German Federal Council (Bundesrat) approved the Tax Reform Act of 2018 (the “Tax Reform Act”; Gesetz zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften), which was passed by the German Parliament (Bundestag) on November 8, 2018.

Filed under:
European Union, Germany, Company & Commercial, Corporate Finance/M&A, Insolvency & Restructuring, Litigation, Tax, Fried Frank Harris Shriver & Jacobson LLP, Shareholder, Court of Justice of the European Union
Authors:
Katrin Gaensler
Location:
European Union, Germany
Firm:
Fried Frank Harris Shriver & Jacobson LLP
Germany, Covid-19 Crisis: Summary of Government Measures

In Germany, as in many other countries, a number of laws have been passed in order to respond to the economic challenges in connection with the Covid-19 crisis. This memorandum provides a brief summary and overview focusing on the most relevant changes to the legal landscape.

I. Financial Support

Filed under:
Germany, Banking, Company & Commercial, Employment & Labor, Insolvency & Restructuring, Real Estate, Tax, Fried Frank Harris Shriver & Jacobson LLP, Force majeure, Coronavirus
Authors:
Dr. Juergen van Kann , Christian Kleeberg , Katrin Gaensler , Dr. Peter Breschendorf
Location:
Germany
Firm:
Fried Frank Harris Shriver & Jacobson LLP
German Tax Reform Act 2018 - A Speed Read on Tax Treatment of Restructuring Measures

On November 23, 2018 the German Federal Council (Bundesrat) approved the Tax Reform Act of 2018 (the “Tax Reform Act”; Gesetz zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften), which was passed by the German Parliament (Bundestag) on November 8, 2018.

Filed under:
Germany, Insolvency & Restructuring, Litigation, Tax, Fried Frank Harris Shriver & Jacobson LLP, European Commission, Court of Justice of the European Union
Authors:
Katrin Gaensler
Location:
Germany
Firm:
Fried Frank Harris Shriver & Jacobson LLP