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German Bundestag approves Annual Tax Act 2022 and addresses extraterritorial taxation of IP

|Tax Alerts, Legislation & Policy, Na ...|Germany, European Union
Germany, European Union

  • The bill includes changes on the taxation of transactions between non-German entities relating to intellectual property (IP) registered in Germany and is highly relevant in this regard.

  • The German Bundestag, one of two chambers of the German Parliament, approved a revised version of the Annual Tax Act 2022. Among other changes, the bill addresses taxation of IP registered in Germany and amends the initial draft.

  • Taxpayers should carefully review the impact of the proposed changes on their transact…

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