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The UK Chancellor of the Exchequer, Rachel Reeves, has delivered the Autumn Budget 2025. After much press speculation on what would be...
German real estate transfer tax (Grunderwerbsteuer; RETT) is a significant cost factor in M&A transactions involving the direct or...
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How long does it take to modernise an antiquated stamp taxes on shares regime dating back to 1891? Sounds like the opener for a (bad)...
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As expected, Russia has now officially become a “non-cooperative jurisdiction” for the purposes of the German Tax Haven Defence Act...
On 17 November 2023, the German Federal Parliament (Bundestag) approved the Growth Opportunities Act (Wachstumschancengesetz) which...
The Finance Ministries of the Federal States have recently released harmonised decrees (dated 16 October 2023) providing guidance on the...
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Since our previous post Spanish taxation of carried interest: what’s new for the private equity sector?, the Spanish General Tax...
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The UK tax authority, HMRC, recently published draft legislation that aims to ensure that the sunset provisions in the Retained EU Law...
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Following international agreement on the key components of the OECD’s Pillar 2 proposal to introduce a global minimum tax, attention has...
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Discussion Draft for a German RETT Reform: contractual investment funds, their managers and fund investors need to watch out Discussion...
On 14 February 2023, the Council of the EU (the Council) voted to add Russia to the main EU list of non-cooperative jurisdictions for tax...
The domestic Spanish tax code does not, of itself, provide for any specific exemptions or favourable regimes for foreign sovereign...
Private equity managers generally co-invest in the managed fund alongside fund investors. They also hold carried interest, which gives...
The long-awaited judgements of the European Court of Justice (ECJ) on fundamental questions of the German rules for fiscal unities (i.e....
In this blog, we examine the recent, and helpful, Planet case (20 May 2022, #444451, Société Planet; concl. C. Guibé), in which the...
The UK government is planning to introduce a UK corporate re-domiciliation regime that would allow a non-UK incorporated company to...