Corporate Taxation

German registered IP: 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 16 December 2022, the German parliament adopted a bill which provides significant changes to the taxation of German-registered IP.

German Taxand member firm, Flick Gocke Schaumburg, provides insights on the bill.

Read the full article here.

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