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Taxation of the use of assets under German exit tax rules (“Nutzungsentstrickungsbesteuerung in Deutschland”)

Duncker & Humblot, Schriften zum Steuerrecht (SSR), Vol. 128

May 2017

Sec. 4 (1) EStG, Sec. 12 (1) KStG permit the taxation of unrealized capital gains when Germany’s right of taxation with regard to the profit from the sale or use of an asset has been affected. The main scenario where these provisions are applicable is when assets are transferred by a German company to a permanent establishment located in another state. This thesis deals with the taxation of assets not permanently transferred and attributed to, but only used temporarily in such permanent establishment.

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