https://www.grantthornton.de/en/insights/2026/the-passive-loss-of-the-german-right-to-tax-entstrickung-of-assets/ Grant Thornton AG en 2026-04-13 The passive loss of the German right to tax (“Entstrickung”) of assets https://www.grantthornton.de/en/insights/2026/federal-court-of-justice-bgh-amends-case-law--preliminary-vat-returns-and-annual-returns-to-count-as-separate-offences/ Grant Thornton AG en 2026-04-13 Federal Court of Justice (BGH) amends case law – preliminary VAT returns and annual returns to count as separate offences https://www.grantthornton.de/en/insights/2026/us-withholding-tax-may-be-credited-against-trade-tax-according-to-berlin-brandenburg-fiscal-court/ Grant Thornton AG en 2026-04-13 Berlin-Brandenburg Tax Court clarifies that US withholding tax can be credited against trade tax