Germany - Final Guidance on Withholding Tax on Cross-Border Software Licences and Databases
- M. Baltromejus
- European Taxation, 2018 (Volume 58), No 6
- 25 April 2018
This note discusses the German Federal Ministry of Finance’s long-awaited guidance on the question of whether or not a German withholding taxing right exists on cross-border payments, in particular for software, cloud and/or database use transactions.