The ESTV has also published several communications in 2025/2026 regarding withholding tax and turnover stamp tax (stamp duties). The most important topics:

• Employee participation plans: New clarifications on when stamp duty is due upon the transfer of employee shares (Communication 029/2026).

• Recognized data suppliers: Regulations for the electronic reporting of securities transactions.

• Interest rates: New tax-recognized interest rates for loans (see separate article).

Additionally, there are ongoing minor adjustments to withholding tax on interest and dividends.

Conclusion for practice: The changes primarily affect companies with employee participation plans, intra-group financing, or frequent securities transactions.

Would you like to know whether and how these updates affect your company? LIBERTAS Treuhand will be happy to provide you with a clear assessment and concrete recommendations for action.