Insights

FGS in Germany publishes first book on Corporate Tax Law

Jochen Bahns 02 Aug 2024

A book by Flick Gocke Schaumburg, Taxand Germany

Dr. Jochen Bahns, from our German partner firm Flick Gocke Schaumburg, has authored a detailed and practice-oriented guide to the taxation of enterprises in Germany. Written in English and spanning around 1,200 pages, the handbook covers core aspects of German tax law both domestically and internationally.

It includes:

• Income Tax, Corporation Tax, and Trade Tax: Detailed explanations for both domestic and foreign contexts.
• Partnership Taxation: Guidelines for tax implications of partnerships.
• Asset Disposal and Tax Group Requirements: Insight into business and private asset disposal, debt financing, and loss deduction.
• Taxes Withheld at Source: Coverage of capital withholding tax, wage tax, and the new minimum tax.
• M&A Transactions and Reorganisations: Tax aspects of inbound and outbound activities, asset deals, share deals, and reorganizations.

The handbook also delves into VAT law, trade tax law, inheritance tax law, and tax procedural law, including appeal proceedings, tax audits, and binding tax rulings. It provides a basic overview of corporate law for the major German legal forms.

You can read more about this new handbook here, which is available to buy at the following link.

Article tags

Germany | International Tax | Tax | Tax Law