Publications

  • Websites and the German Copyright law

    In the current issue of “Computer und Recht” (CR 2018, 648ff.) you will find an article co-authored by Dr. Eberhard Koch.

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  • German Case Could End Blame Game for ‘Cum-Ex’ Tax Schemes

    Our partner Dr. Oliver von Schweinitz was quoted in Bloomberg’s BNA International Tax Monitor on a German court decision that “will set the tone in other jurisdictions” as he says. (more…)

  • ECJ Reverses General Court On German Tax, State Aid Case

    by Todd Buell, LAW360 Tax Authority, June 29, 2018

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  • German Constitution Poses Another Hurdle For EU Digital Tax

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

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  • Germany’s Beneficial Ownership Register Set for Public Access

    Germany’s newly mandated beneficial ownership register for all companies, including multinationals, could be made available to the general public following lawmakers’ approval of key changes to a bill facilitating adoption of the EU anti money-laundering and tax-avoidance directives.

    Attorneys say the March 31 move by the upper-house of Parliament, the Bundesrat, struck a fair compromise between transparency and business interests—financial lenders would now be able to use the new beneficial ownership register to vet clients, an application that was unclear in previous drafts.

    Financial institutions would also be able to operate without fear of reprisal if information in the register about a potential client turns out to be incorrect, an upside for business.

    “If you make it public and everyone can see it, then why ask more from the financial institutions than what everyone else is asked to believe? I think that’s a fair compromise” said Oliver von Schweinitz, a partner specializing in tax law with GGV law firm in Hamburg, told Bloomberg BNA in an April 4 telephone interview.

    “Germany’s beneficial ownership register set for public access”, complete article: Bloomberg BNA