Germany:
Register Cases: MoFo Supports The Federation Of German Industries (BDI) On Preparation Of Position Paper Calling For Filing Deadline Extension
04 July 2022
Morrison & Foerster LLP
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On June 29, 2022, the German Federal Ministry of Finance
("MoF") officially extended the filing deadline for the
application of the "simplified procedure" in the
so-called "register cases" by one year. Applications for
exemption from German withholding tax can now also be submitted for
payments up to and including June 30, 2023 using the
"simplified procedure."
The Federation of German Industries (BDI) had called for such an
extension in its position paper published on June 28, 2022.
The German tax team of Morrison Foerster Berlin, comprising Dr.
Jens-Uwe Hinder, Lukas Kawka, and Dr. Jenny Broekmann, supported
the BDI in the preparation of the position paper and provided
comprehensive considerations on practical problems and
constitutional concerns regarding the taxation of register
cases.
Read the position paper of the BDI.
Because of the generality of this update, the information
provided herein may not be applicable in all situations and should
not be acted upon without specific legal advice based on particular
situations.
© Morrison & Foerster LLP. All rights reserved
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