Court decides that the provision of tax treaties between Germany & Russia do not obstruct the application of thin capitalization rules

The German Federal Ministry of Finance has issued a draft ordinance on 8 April 2026 proposing amendments to the minimum tax report ordinance (MinStBV), including a structural and legal update to reporting rules under the Minimum Tax Act

The Russian Federal Tax Service has issued a reminder that individuals are required to submit the annual notification on controlled foreign companies (CFCs) for the 2025 tax year by 30 April 2026. This obligation applies regardless of the financial

Germany’s federal government has agreed to reduce the air travel tax, lowering rates for short-, medium-, and long-haul flights from 1 July 2026. The move is intended to strengthen the aviation sector and enhance Germany’s position as an

The Russian Ministry of Finance (MoF) announced on 26 March 2026, citing Note No. VN/1187/2026-UM-10, issued by the Embassy of Finland in Moscow on 13 March 2026, states that the Government of Finland will fully suspend the Agreement between the

Russia’s government Resolution No. 305, published in the Official Gazette on 24 March 2026, introduces amendments to reporting requirements for resident legal entities regarding foreign accounts and electronic payment instruments (EPI). The decree

Germany’s Ministry of Finance has published a draft bill on 24 March 2026 for the ratification of the 2024 Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The