Germany's U-Turn on Extraterritorial IP Taxation

Tax Notes International

Johannes Frey Florian Schmid Frank-M. Schwarz

Partner Johannes Frey and associates Florian Schmid and Frank-Michael Schwarz take a look at a draft law that suggests the German government intends to retain a controversial rule permitting the extraterritorial taxation of intellectual property when the only nexus is the registration in a German IP register, a rule that the German Ministry of Finance previously proposed abolishing.