GERMAN TAXATION LAWS MAY CHANGE THROUGH EU LEGAL CHALLENGES

BY KEITH NUTHALL ACCOUNTANTS advising on German taxation rules will be monitoring two European Court of Justice (ECJ) cases brought by the European Commission, alleging that two taxes break EU laws on the freedom of movement of capital within the EU. Brussels argues that investments and inheritances get illegally better treatment under German tax law if the money stays in Germany, rather than being moved to other EU member states. This applies to rules on inherited property, where non-residents are taxed higher than German residents. And also on the reinvestment ...


Full access to this article can be arranged with permission from the client that first ordered it. Please contact us to request access. Entries are uploaded to our archive at least one year after being published by a client – free access is restricted to International News Services journalists for background research only. The article date indicates when copy was filed to a client, not when posted to this archive. Upon client requests, International News Services will remove such articles from the archive or not upload them in the first place. They are included to demonstrate the breadth of topics undertaken by the agency and also to help promote clients’ coverage.