On 14 July 2021, the Federal Ministry of Finance has issued a guidance letter extending the simplified procedure provided in a prior guidance letter dated 11 February 2021 for filing the tax returns in relation to intellectual property (IP) rights registered in German registers.
The simplified procedure is extended to cover royalty payments during the period between 30 September 2021 and 1 July 2022 (before the updated guidance, the applicable cutoff date was 30 September 2021). Requests for a certificate of exemption must be made by 20 June 2022 (the deadline was previously 31 December 2021).
