Taxation of Non-Residents on Spanish Rental Income
The tax treatment of holiday rental income earned by non-residents in Spain depends on whether it is classified as business income or real estate capital, [...]
A German Perspective On The Impact Of Global Tariffs
Rainald Vobbe, Peter Reingen and Sebastian Moos of Flick Gocke Schaumburg provide a detailed analysis of the global tariff landscape and its impact on international trade. The renaissance of tariffs The topic of tariffs is [...]
Germany: Permanent Establishments Not Considered Employers Under Tax Treaties
An overview by Flick Gocke Schaumburg, Taxand Germany Germany’s Federal Tax Court has recently ruled that foreign permanent establishments are not considered employers under tax [...]
Das Verwaltungsgericht Zug hatte sich mit der Frage zu beschäftigen, ob die Marge einer Konzerngesellschaft über mehrere Jahre hinweg geglättet werden kann. In seinem Leitentscheid [...]
Luxembourg Introduces Start-Up Tax Credit to Boost Early-Stage Investment
The Luxembourg government has recently approved draft law n°8526, which introduces a start-up tax credit effective from 2026. The initiative aims to encourage investment in [...]
New Taxand Publication on Tax Controversy and Beneficial Ownership
Welcome to the first edition of Taxand Global’s Tax Controversy publication, featuring practical insights into the challenges multinationals face in managing tax disputes. This inaugural [...]
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