A change in the law passed on Friday makes it difficult for companies to reimburse withholding taxes under agreements.
Experts welcome some of the changes in the far-reaching amendment that modify various aspects of German corporate tax law, but also warn that they could also make audits more difficult.
The measure passed by the Federal Council is one of several major tax laws that the government of Chancellor Angela Merkel intends to sign before the elections in September.
Federal President Frank-Walter Steinmeier now has to put the bill into force. After this formality …