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The German Federal Court of Justice issued a verdict today holding that
an online service which offers links to articles in a protected
database is not in violation of copyright and competition law.
Several options exist for establishing a German company,
three of which will be discussed here. The first is the "Gesellschaft
mit beschränkter Haftung"
The German tax system continues to change, both as part of the formal
‘tax reform' process and a more wide ranging debate, with substantial
implications for private equity in each case.
Germany's wide-ranging reforms have long promised rich
pickings for private equity investors. The problem is, many of the
promised opportunities haven't yet
materialised
Taxation on Germany's private equity and venture capital funds will
become more favourable to investors if proposals in a recent draft
circular are brought into effect.
The Federal Ministry of Finance determined in its brief of April 28,
2005 that advance returns for wage tax or VAT submitted on paper or by
fax for the period
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