Publication
Limited tax liability on the licensing or sale of rights registered in german registers
26 January 2022
In the letters dated November 6th, 2020 and February 11th, 2021, the Federal Ministry of Finance (BMF) commented on tax declarations/tax returns for German domestic income pursuant to section 49 (1) no. 2 lit. f and no. 6 German Income Tax Act (ITA). In the following, we outline its contents, which are important for internationally operating groups of companies, and explain any further steps that may be necessary.
