Topic: Tax & Transfer Pricing

AGN EMEA Tax Committee News

What hidden tax liabilities might follow you when you leave Germany—and how can you plan to avoid them?

Our clients frequently ask us about the the tax consequences of moving away from Germany. The effects can be complex and, in some cases, significant. Terminating tax ties with Germany requires careful planning and consideration. In most cases, this involves triggering taxation events that result in the taxation of increases in value within the taxpayer’s assets.

A summary of the most relevant tax facts across European countries and the UK.

AGN EMEA Tax Committee News

On 11 July 2025, the Federal Council approved the law for an immediate tax investment programme to strengthen Germany as a business location.

– What do these changes mean for your clients operating in or with Germany?
– How can you help them stay compliant and seize new opportunities?
– What are the implications for internationally active businesses across EMEA?

The annual AGN German-Speaking Meeting took place in Warsaw from 28–30 June 2025. The event was hosted by JRD, a leading Polish tax advisory firm and AGN member since 2020. It welcomed 55 professionals from 11 countries and also featured representatives from AGN’s collaborative alliance, Nexia.

AGN Taxpresso is a quarterly publication featuring content provided by AGN Asia Pacific Tax Committee members. Keep yourself and your clients in the know with:

• Up-to-date information on tax developments in Asia Pacific countries.
• Current corporate world issues and hot topics affecting the respective countries’ economies and global development – including insight into the potential impact this could have.
• Annual budget announcements.

Each year, the AGN Central & South America Tax Committee provides a collection of information relevant to international trade. This document contains a summary and general information about the main taxes of countries in the Central & South America region.

AGN EMEA Tax Committee News

Introduction

Switzerland has released its Safe Harbour interest rates for 2025—benchmarks that significantly affect how multinational companies structure intra-group loans. While often overlooked due to their technical nature, these rates carry real weight for compliance, tax risk management, and treasury strategy. For finance professionals and tax advisors operating in or through Switzerland, staying informed isn’t optional—it’s essential.

The Americas Transfer Pricing 2025 publication (available in Spanish and English) provides a summary of how goods, services, and intangibles are priced between related entities in Latin American countries.

A summary of the most relevant taxes in Latin America.

AGN EMEA Tax Committee News

Looking to grow and reinvest profits without an immediate tax hit? Poland’s Estonian Corporate Income Tax (CIT) model offers an attractive solution.

The model was introduced based on solutions implemented in Estonia’s tax system—hence the commonly used term “Estonian CIT.” In practice, it refers to a lump-sum taxation of company income, effective only when profits are distributed to shareholders.