Open navigation
Search
Offices – Germany
Explore all Offices
CMS Germany
CMS Germany Abroad
Global Reach

Apart from offering expert legal consultancy for local jurisdictions, CMS partners up with you to effectively navigate the complexities of global business and legal environments.

Explore our reach
Search
Expertise
Explore all expertise
Insights

CMS lawyers can provide future-facing advice for your business across a variety of specialisms and industries, worldwide.

Explore topics
Practice Areas
Practice Areas
Sectors
Sectors
Offices
Explore all Offices
Global Reach

Apart from offering expert legal consultancy for local jurisdictions, CMS partners up with you to effectively navigate the complexities of global business and legal environments.

Explore our reach
CMS Germany
CMS Germany
CMS Germany Abroad
CMS Germany Abroad
Insights
Explore all insights
Featured

Our CMS Expert Guides provide you with in-depth legal research and insights.

Learn more

CMS Press Office - Press Room Germany

Learn more

Artificial Intelligence

Learn more
Trending Topics
Trending Topics
Insights by type
Insights by type
About CMS
Karriere

Mehr erfahren
More about CMS
More about CMS
Careers
Careers

Select your region

International Europe Africa Asia-Pacific The Americas Middle East
Deutsch English
Law-Now 12 Jan 2023 · Germany

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

1 min read

Authors

  • Jörg Schrade

    Left CMS

    Christian Linseisen, Dipl.-Kfm.

    Left CMS
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...

Read more
Mergers & Acquisitions Tax Funds Capital Markets

Explore more

Germany
Publication · 21 Mar 2025
CMS European M&A Study 2025: Buyers take the lead in a shifting market
2 min read
Online
Germany
Event · 24 Feb 2026
What’s new in AML regulation in Germany and Europe
International
Expert Guide
CMS Expert Guide to Transfer Pricing Documentation in Germany
24 min read
Back to top
If you want to use third party tools, please enable personalisation cookies as part of your cookie preferences. You can change this setting at any time via the button below or in our Cookie Notice.