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Aktuelle eAlerts

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  15.03.2023

  United Kingdom

  Spring Bud­get 2023 – key tax po­li­cy an­noun­ce­ments

  Today’s Spring Budget speech focused on moving the UK economy into growth mode. With the increase in the main rate of corporation tax to 25% on the horizon and fast-approaching, the Chancellor turned to reliefs rather than rate cuts to demonstrate his commitment to incentivising investment in the UK. For most businesses, the “headline” announcement in this area will have been the introduction of a generous full-expensing regime for capital allowances, but other important measures include the permanent increase to the Annual Investment Allowance, reforms to Research & Development...

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  28.02.2023

  Slowakei

  The new Act on Scree­ning For­eign In­vest­ments due to co­me in­to force from 1 March 2023

  At the end of last year, the National Council of the Slovak Republic adopted Act No. 497/2022 Coll. on Screening Foreign Investments (the “FDI Act”) which we publicised in this article: (cms-lawnow.com). The FDI Act comes into force on 1 March 2023. Foreign investors will have to consider the implications of this law on their foreign direct and indirect investments (“FDI”), and how to address them. Here is a brief overview of the new rules.FDIs to be screenedThe FDI Act applies to FDIs from:citizens and entities seated in non-EU countries; andEU citizens and EU-seated vehicles...

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  21.02.2023

  Europe

  Sun­ri­se pe­ri­od of the Uni­fied Pa­tent Court to be­gin 1 March

  After the final version of the UPC Rules of Procedure had been adopted and the judges of the UPC had been selected and appointed, the start of the Sunrise Period, originally planned for 1 January 2023, was postponed to 1 March 2023.Reasons for the postponement of the start of the Sunrise PeriodAccording to an "Implementation Roadmap" published on 6 October 2022, the Sunrise Period was originally to start on 1 January 2023 and the UPCA was to enter into force on 1 April 2023. However, this timeline was changed again by a communication of 5 December 2022. According to the new timeline, the Sunrise...

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  12.01.2023

  Deutschland

  Ger­man Mi­nis­try of Fi­nan­ce is­su­es draft let­ter on the in­co­me tax tre­at­ment of pro­fit par­ti­ci­pa­ti­on rights

  In November 2022, the German Ministry of Finance (BMF) issued a letter on the income tax treatment of profit participation rights and their classification as equity or debt, which is intended to provide clarity and investment security after previous uncertainties regarding the tax treatment of profit participation rights. Practical relevance The use of profit participation rights is becoming increasingly popular, especially among banks, for investments in renewable energy, and with a strong recent trend toward blockchain-based or tokenised investments. Depending on the structure of the profit participation...

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  21.09.2022

  Großbritannien

  CMS Pen­si­ons Brie­fing | In­vest­ment and Risk

  Welcome to our latest briefing on topical issues facing occupational pension schemes in the risk and investment spheres. Since our last edition, risk and investment issues continue to dominate the agendas of trustee board meetings. In this issue, we explore some of the topical issues currently facing occupational pension schemes in both the risk and investment spheres.

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  13.09.2022

  Europe

  UPC Ru­les of Pro­ce­du­re go in­to force with judgments to be ma­de pu­blic

  The entry into force of the Rules of Procedure is part of the final preparations for the United Patent Court (UPC), which is currently expected to start work in early 2023. After the bodies of the UPC were constituted in the course of the year, interviews were held with possible candidates for filling judges' posts and numerous other preparations were made. On 8 July 2022, the Administrative Committee of the UPC met and officially confirmed the locations of the Court of First Instance. The "table of fees", which determines the amount of court fees, was also adopted. Finally, the Administrative...

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