Germany’s amended Tax Bill 2013 will affect common US MNC structures

June 2013

Overview

The German Tax Bill 2013 “light”, which should be enacted soon, includes several changes to current law that previously had been proposed in the draft Tax Bill 2013. Several of the bill's provisions could impact MNCs. Such provisions would, among other things, eliminate the ability of companies to mitigate the real estate transfer tax (RETT), amend the participation exemption in order to limit certain hybrid outbound planning, and ensure Germany’s right to tax interest income received by a foreign partner from its German partnership.

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