Corporate Taxation

Registered IP: Planned adjustment to German sourcing rules

For the past two years, MNEs owning IP registered in Germany have been facing uncertainty concerning the taxation of payments for the licensing or sale of such IP. To end this uncertainty, on 28 July 2022, the Federal Ministry of Finance published a draft bill which provides for significant changes to the taxation of German-registered IP.

Taxand member firm Flick Gocke Schaumburg provides an overview of the draft bill.