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Oliver Rosenberg, Prof. Dr. Sebastian Benz, Jens Blumenberg, Christian Hundeshagen, Andreas Schaflitzl, Rainer Stadler, Kirsten Placke, Julian Böhmer
On 24 March 2021, the German government adopted the draft bill of the ATAD Implementation Act. It provides for the implementation of ATAD I/II and a tightening of the exit taxation in Sec. 6 of the German Foreign Tax Act (“AStG”). Also the draft bill of the Act to Modernise Corporate Income Tax Law was approved, by which i.a. the optional taxation of certain partnerships according to the rules of the German Corporate Income Tax Act (option model) is to be introduced.
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