German Constitution Poses Another Hurdle For EU Digital Tax

an analysis by Todd Buell and Jack Schickler, LAW360 Tax Authority, June 11, 2018

Our partner Matthias Krämer was quoted in an article on the EU digital services tax and the possible need to change the German constitution to fully support said tax


If German Chancellor Angela Merkel overcomes her reservations and decides to fully support the proposed European Union tax on large digital companies, she might have to change her country’s constitution, according to experts.

The digital services tax proposed by the European Commission in March is a new kind of tax, legal scholars told LAW360. Therefore, they said, a constitutional amendment is highly recommended, if not strictly necessary.

In March, the EU’s executive arm announced plans to tax large digital companies in an effort to move the…

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Matthias Krämer (Veröffentlichungen)

Matthias Krämer, Partner
Lawyer, Tax Advisor, Certified International Tax Advisor, Specialist Tax Lawyer

He advises German and international companies on complex issues of national and international tax law in the context of corporate law.