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Federal Fiscal Court confirms 0% withholding tax relief for US S-Corporations under the US–Germany tax treaty

International Tax / US–Germany Tax Treaty / Withholding Tax

German Federal Fiscal Court confirms potential 0% withholding tax relief for US S-Corporations and comparable hybrid structures. In a decision published recently (BFH dated 11 March 2026 – I R 13/23), the German Federal Fiscal Court (Bundesfinanzhof – BFH) confirmed that the participation exemption under Art. 10(3) of the US–Germany Double Tax Treaty (“DTT US”) may also apply to qualifying US S-Corporation (“S-Corp”) structures. The decision may also have implications for certain US LLC structures and other hybrid entities.

Tobias Behrens
Lukas Kawka
| 4 min read | 05 Jun 2026

Trade Tax Add-Back of Water Use Charges

BFH on the Trade Tax Add-Back of expenses for the licensing of rights

Trade tax add-backs and deductions directly affect the amount of trade tax payable. In practice, section 8 no. 1 letter f) of the German Trade Tax Act (GewStG) frequently raises difficult questions of interpretation, particularly where public-law rights of use are concerned. In its recent decision, the Federal Fiscal Court (BFH) clarified when payments qualify as expenses for the licensing of rights within the meaning of this provision — and when they relate merely to a permit with no independent economic value.

Dr Gregor Weimer
| 3 min read | 02 Jun 2026

Preservation of Tax Loss Carryforwards in Corporate Restructurings: German Tax Authorities Clarify the Restructuring Exception

Corporate tax advisory in practice

Preservation of Tax Loss Carryforwards in Corporate Restructurings: German Tax Authorities Clarify the Restructuring Exception

Martin Kröner
| 8 min read | 02 Jun 2026

VAT and customs health check in cross-border relations between Germany and Switzerland

Health Check Part 8

In practice, cross-border business activities between Germany and Switzerland involve numerous tax and customs issues. Errors often arise not because of a lack of specialist knowledge, but due to the complex interfaces between different types of taxes, processes and organisational units. A structured VAT and customs health check creates transparency, identifies risks early and points out specific potential for optimisation – before any issues arise with tax or customs authorities.

Katharina Lehner
Dr. Matthias Hofer
| 3 min read | 01 Jun 2026

Planned Reform of Voluntary Disclosure in Tax Criminal Law

Tax Criminal Law | Legislative Reform

The planned restriction of immunity from prosecution through voluntary disclosure under section 371 of the German Fiscal Code (Abgabenordnung – AO) marks a fundamental shift in tax criminal law. Not only private individuals, but businesses as well, may lose a key instrument for addressing tax risks through full disclosure. In future, depending on the amount of tax evaded, voluntary disclosure would no longer lead to immunity from prosecution, but would merely have a mitigating effect on sentencing. This reform would significantly increase the pressure on businesses and reinforce the need for early, reliable risk identification, as well as a realignment of tax and defence strategies.

Katharina Lehner
Wiebke Werner
| 5 min read | 01 Jun 2026
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Press releases

Grant Thornton increases annual revenue to EUR 264 million in financial year 2024/25

11 Mar 2026

The audit and advisory firm Grant Thornton in Germany ended the 2024/25 financial year on September 30, 2025, with consolidated revenue of EUR 264 million (up 6 percent on the previous year). The Audit & Assurance division recorded particularly strong growth with an increase of 14 per cent compared to the previous year.

Grant Thornton Germany wins Martin Biegel for the new position of CFO/COO

09 Feb 2026

Martin Biegel joined the Senior Leadership Team of the audit and advisory firm Grant Thornton Germany in February as the new Chief Financial Officer/Chief Operating Officer (CFO/COO) and in this role will actively help drive the firm’s strategic development.

Grant Thornton Germany and Cinven enter into strategic partnership

13 Oct 2025

The Equity Partners of Grant Thornton AG Wirtschaftsprüfungsgesellschaft (“Grant Thornton Germany”) have approved the strategic partnership with international private equity firm Cinven. This marks a key milestone for the transaction initially announced on 10 September 2025, which is expected to close in the first quarter of 2026. The partnership further strengthens Grant Thornton Germany’s position as a leading, trusted service provider in the German audit and advisory market, ushering in its next phase of growth.

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