ey-global-tax-policy-outlook-for-2015

Germany
2.9 Country position on OECD Base Erosion
and Prot Shifting (BEPS) Action Plan
inception, and the governing coalition remains strongly
regulations to hinder BEPS strategies in the past, including
strict CFC rules, exit taxation rules and the interest barrier. In
addition, legislation against hybrid mismatch arrangements
was implemented in 2013.
domestic law as soon as the BEPS project concludes. In
and in pending and new treaty negotiations.
The Federal Ministry of Finance aims to implement the BEPS
soon as possible. In late 2014, they announced their intention
to deny their approval for a government bill if no steps were
undertaken in this respect. As part of a compromise, the
working group in early 2015, which will discuss options to
introduce BEPS legislation in 2015. Additionally, the Federal
of the working group’s discussions in 2015. In general, we
happen in 2016.
Regarding the country-by-country reporting discussion, which
is part of the BEPS action point 13, the Ministry of Finance
authorities and not into the public domain.
2.10 Pending tax proposals
The state of Hessen has started a legislative initiative to the
Federal Council (Bundesrat) that contains:
• Introduction of a measure against “patent box” and similar
intellectual property taxation regimes established by other
recipient with a tax rate of 25% or more
• Temporary introduction of the declining-balance tax
depreciation method for investments made during years
2015 and 2016
•
for inventory tax accounting purposes
• Repeal of the capital gains exemption for stock sales of
corporate sellers, if the seller’s interest in the sold company’s
shares is below 10%
It is unlikely that the whole package will be implemented in
2015 but all single topics will be, to some extent, on the tax
policy agenda.
2.11 Consultations opened/closed
Federal Parliament conducted public hearings on all relevant
tax bills, most notably:
• Legislation to Adapt National Tax Law to Croatia’s Accession
to the EU and to Amend Further Tax Regulations
• Self-disclosure rule amendments
•
In 2014, the Federal Ministry of Finance conducted
several consultations, most importantly on a revised letter
memorandum concerning section 8c of the Corporate Income
Tax Act (CITA).
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