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German Tax Law Changes: Challenges and Opportunities for U.S. Multinational Companies

January 19, 2022
11:00 AM to 12:00 PM EST

Kara Shively
Technical Support:

Technical Support
(BDO Employees):
  • Summary
  • Recording and Materials
Under the new Anti-Tax Avoidance Directive (ATAD) Implementation Act, the deduction of certain payments constituting a mismatch in tax treatment in the payor’s and payee’s country is disallowed in Germany. Moreover, the ATAD Implementation Act includes significant changes to the German Controlled Foreign Corporation (CFC) rules and applies a new concept regarding the definition of “control” in Germany.
Join our webinar to learn about this new act, which also includes a new entity classification election to tax certain eligible partnerships as corporations, a stringent examination for German-sourced dividend and royalty income, and a new tax imposed on IPs registered in Germany, even if neither the payor nor the payee is considered a tax resident in Germany.

Access the Recording

Webinar Handout: German Tax Law Changes

Note: CPE credit is not available for the recording.