Germany: Anti-patent box legislation - KPMG Global
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Germany: Anti-patent box legislation, other developments

Germany: Anti-patent box legislation

The lower house (Bundestag) adopted legislation to counter harmful tax practices in connection with the licensing of rights (an anti-patent box law). The law contains a tax exemption for restructuring gains—a reaction to a federal tax court (BFH) decision of 2016 that the tax privileges for restructuring profits provided in a 2003 BMF decree violated the constitutional principle of legality of administrative actions.


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The KPMG member firm in Germany has prepared a monthly update on this and other tax developments in Germany, including reports on:

  • Partial incompatibility of the change of control rules with constitutional law 
  • A court decision that so-called final losses of foreign permanent establishments may not be deducted, even under EU law


Read a June 2017 report [PDF 325 KB] prepared by the KPMG member firm in Germany

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