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LimeGreenIP News

Mathias Schönhaus

Posts by Mathias Schönhaus

German withholding taxes in “total buy-out” IP agreements

In a recently published decision, the German Federal Tax Court (Bundesfinanzhof, BFH) clarified for the first time that a remuneration for the complete transfer of rights in the context of a “total buy out” against a one-off flat-rate remuneration by a foreign rights holder can trigger a deduction obligation for taxes on the part of

German tax treatment of royalties regarding software license and database licenses

– Draft guidance of German Federal Ministry of Finance released for discussion purposes Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors (the draft can be found here). The draft is highly important to clients

BEPS – Germany on the way to limit the tax deductibility of royalties

A new legislative approach of the German tax authorities leaked last December 19 and approved by the German government on January 25, 2017 (see German language text here) will have a significant impact on the tax deductibility of royalties owed to related persons being subject to a preferential back end tax regime for IP not