#20.11 [english]: Limited Tax Liability of Royalty Payments in Germany

In this podcast, we explain the surprising take of the German tax authorities to consider royalty payments between foreign parties to be subject to German limited tax liability (source taxation) only because of underlying IP registered in Germany. Today, a draft bill was published that states the complete opposite, leaving again to insecurity on how to handle these (many) cases. However, it is a good sign, not only for systematic tax law but also for the transatlantic relation...  Thanks Dr. Nadia Altenburg & Dr. Benedikt Ellenrieder for participating!  Folge direkt herunterladen