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Germany: Treatment of profit-transfer agreement in event of insolvency

Germany: Treatment of profit-transfer agreement

The KPMG member firm in Germany has prepared a report that discusses the following tax-related developments:

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Related content

  • The Lower Tax Court of Nuremberg issued a judgment in a case concerning the termination and non-performance of a profit-transfer agreement in the event of insolvency.
  • The Lower Tax Court of Hesse issued a judgment in a case concerning financial integration in the event of merger during the year.
  • The Finance Ministry issued guidance on the tax exemption of gains on foreign currency hedges.
  • A decree concerns application of the group exemption provision for real estate transfer tax purposes.


Read a November 2020 report [PDF 343 KB] prepared by the KPMG member firm in Germany

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