German Tax Reform Act 2018 – A Speed Read on Tax Treatment of Restructuring Measures

German Tax Reform Act 2018 – A Speed Read on Tax Treatment of Restructuring Measures


By: Katrin Gänsler

On November 23, 2018 the German Federal Council (Bundesrat) approved the Tax Reform Act of 2018 (the “Tax Reform Act”; Gesetz zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften), which was passed by the German Parliament (Bundestag) on November 8, 2018.

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