The development of German tax legislation is characterised by constant, and sometimes fast-moving, changes. This is also the case with the taxation rules for trans-border transactions. International taxation is not only of importance for Germans with economic interests abroad. Foreigners with economic interests in Germany, or for those foreigners who live and work in Germany, are also affected by changes in the German tax law. This article is to inform you about recent changes in legislation, rulings of the fiscal courts and decrees of the tax authorities.