CURRENT LAW 2/2011
Focus: Real Estate and Tax Law

Contents: 1. New UK German Double Taxation Treaty has come into Effect, 2. Exemption from Punishment for Voluntary Disclosure of Tax Evasion: Stronger Restrictions, 3. Losses deriving from Non-Resident Subsidiaries must be deducted fiscally in the Final year, not in the Year of Origin, 4. Termination of Lease in order to Build Modern Apartments, 5. UK Limited as Contracting Party of a German Lease Agreement, 6. A Commercial Partnership cannot Terminate a Lease Agreement on the Grounds of a Termination for Interest in the Personal Use.