• Service: Tax, Global Transfer Pricing Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 6/12/2013

Germany - Changes to real estate transfer tax, dividend taxation 

June 12:  The upper and lower houses of the German Parliament in June 2013 approved tax legislation that is now expected to be enacted in the next few days.

In particular, legislative changes or provisions concerning the following items could affect multinationals investing in Germany.

  • Real estate transfer tax blocker structures
  • Extension of the real estate transfer tax group exemption
  • Extension of the correspondent taxation in the context of dividend taxation
  • Transposition of OECD transfer pricing approach into German law
  • Treaty override with respect to the taxation of income derived by a foreign partner from relationships with a German partnership (e.g. licensing, granting of loans, etc.)

Read a June 2013 report [PDF 66 KB] prepared by KPMG LLP’s German Desk: Update on German Tax Law Changes

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