News & Blog
News
Sale of shares - Taxation of earn-out payments
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German Whistleblower Protection Act - A whistleblower from the EU Parliament has received compensation
Read moreInheriting despite divorce - The designation of an heir determined before getting married will prevail if no further provisions are put in place
Read moreInfluencers - Tax pitfalls in the case of self-marketing
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Sustainable business practices as a foundation for future-proof governance
Read moreRoot Theory in the context of accounting for adjusting events
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Alternative ways to implement employee share schemes
Read moreEditorial 12/24
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Information about the new business identification number
Read moreStatement of service charges and heating costs - Tenant's right to inspect the supporting documents
Read moreAllowable work-related costs frequently deducted by employees
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Builders’ and tradesmen’s services - No tax relief in the event of an unsolicited prepayment
Read moreAcquiescence to the use of a plot of land solely as a favour - The plot of land may be reclaimed at any time
Read moreSocial security - Obligation to pay contributions in the event of a delay in flat-rate taxation
Read moreThe Federal Ministry of Finance has updated the allocation of purchased supplies to a business
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Procedural documentation - Important in the context of a tax audit and as a business management tool
Read moreProperty acquisitions - Immediate deduction of upkeep expenses or recognition of acquisition-related production costs?
Read moreEditorial 11/24
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New rules for management reports - Disclosure obligations with respect to intangible resources
Read moreInheritance tax - Restricted use of the 90% non-operating assets test
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The new platform economy - opportunities for SMEs on platforms in a digital ecosystem
Read moreEditorial 10/24
Read moreFarewell party with presentation of the successor - Company event or a private party for the bank’s executive board?
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The intention to generate income where residential property is rented out
Owners of rental properties generally pay tax on their rental income minus the allowable expenses associated…
Read more![[Translate to English:]](/fileadmin/_processed_/d/5/csm_Einkunftserzielungsabsicht-vermietete-Wohnimmobilien_b68fce8f98.webp "[Translate to English:]")
Sustainability reporting - A step-by-step guide
In the recent parts in this series, we provided a closer examination of the environmental and social…
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IT CMS to prevent liability cases - Lessons from CrowdStrike
The implementation of IT controls makes it possible for managing directors and companies to avoid the risk of…
Read moreClaims by the German social welfare office for the return of gifts
In family groups, a question that more frequently arises is whether or not assets should already be…
Read moreReal estate tax - German fiscal administration responds to the Federal Fiscal court’s doubts about the valuation rules
In view of the new BFH ruling by the Federal Fiscal Court (Bundesfinanzhof, BFH) and contrary to the legal…
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Valuation of shareholdings - Simplified income capitalisation method or company valuation technique?
In tax law - especially in inheritance and gift tax cases -, it is frequently the so-called fair market value…
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Obligation for private individuals to report foreign payments
Companies are normally aware of the obligation to report foreign payments and have integrated the appropriate…
Read moreLiquidation proceedings in the case of a small corporation
The number of insolvencies has been increasing for some time now and one question that comes up again and…
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Right to a compulsory portion (of a testator’s estate) - Usufruct is not necessarily a gift
The wish to disinherit specific legal heirs in a will is not uncommon. However, in Germany, the right to a…
Read moreNon-compliance with formal requirements as grounds for refusing an exemption from VAT
The ECJ has decided that a company from one Member State cannot obtain an exemption from VAT for supplies of…
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GoBD – New circular from the German fiscal administration
The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) recently updated its 2019 circular on…
Read moreTransformation - No consolidation of profits in the year of the merger
According to a new Federal Fiscal Court (Bundesfinanzhof, BFH) ruling, when a partnership is included…
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Tax treatment of company events
Staff and management can get together for the annual company outing, the Christmas party or also an…
Read moreTransfer pricing rules for financing transactions
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Working abroad - Tax equalisation and tax protection in the new ‘183-day circular’
During a period of working abroad, employers and employees normally conclude tax equalisation agreements. The…
Read moreSustainability reporting - A step-by-step guide
Read moreAccounting treatment of the purchase of receivables at below their nominal value in the case of restructuring
If a partner has purchased a receivable against the company at below its nominal value and subsequently waives…
Read moreArtificial intelligence in M&A transactions - Impacts on the due diligence process
Artificial intelligence (AI) is also increasingly being used in corporate transactions. In the following…
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Damage caused by pruning on a neighbouring property can lead to compensation
In disputes between neighbours illegal pruning of plants is punishable by heavy fines. The amount of…
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E-invoicing will be mandatory from 1.1.2025 – Urgent action is required by all companies
Ever since the promulgation of the German Growth Opportunities Act on 27.3.2024 it has been clear that…
Read moreDraft bill for the 2024 Annual Tax Act
While it was only recently, in March 2024, that the German Growth Opportunities Act was passed, now already,…
Read moreThe relocation of production abroad - What are the tax implications that need to be considered?
The relocation of production abroad is no longer a possible scenario solely for large corporate groups. Rising…
Read moreSustainability reporting - A step-by-step guide
The first two parts of our series of articles on sustainability reporting provided a comprehensive overview of…
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The shareholders’ meeting - It is imperative that the heirs are invited
When a shareholder dies many legal issues often arise. This applies to the holding of shareholders’ meetings,…
Read moreThe Bundesrat has approved the German Digital Act - E-prescription & E-patient record
In the course of the digitalisation of the healthcare system, an electronic prescription service (in German:…
Read moreRequest for information - A violation of the GDPR would not already constitute a basis for claiming compensation
Thanks to the General Data Protection Regulation (GDPR), employees have the right to seek information from…
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Too high a VAT amount stated on invoices to final consumers – The new regulations
Up to now, under Section 14c (1) of the VAT Act (Umsatzsteuergesetz, UstG), businesses have been obliged to…
Read morePrivate real estate sales in the context of succession cases and own-use
Recently, a number of new court rulings with respect to private sales transactions involving real estate were…
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Company rescue via a bridge loan and/or a reorganisation loan
The distinction between a bridge loan and a reorganisation loan plays a fundamental role in business…
Read moreSustainability reporting - A step-by-step guide
Read moreSale of partnership interests – Earn-out payments only have to be taxed when they are received
When stakes in a partnership are sold, besides a fixed purchase price, the contracting parties sometimes also…
Read moreTravel regulations – Poolside sun loungers that are constantly reserved could constitute defective performance
Recently, the Hanover District Court had to rule on the consequences of a dispute at a hotel pool. The subject…
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German Growth Opportunities Act ‘lite’ - What has remained?
In the following section we provide an overview of the amendments made to the Growth Opportunities Act within…
Read moreSustainability reporting - A step-by-step guide
The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and…
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AI in the workplace - The risks call for guidelines and operational instructions
The chatbot ChatGPT was launched by OpenAI, a US American company, in November 2022. Since then, such…
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‘No Russia clause’ – Western sanctions and the need for action by companies
On 26.2.2024 and previously on 18.12.2023, EU member states agreed on packages of further sanctions (no. 13…
Read moreLiability of executive bodies - Limits via the allocation of responsibilities
The liability of the executive bodies of corporations is a matter that routinely keeps the courts busy. Where…
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Online Banking - Bank statements should be regularly backed up
These days, bank transactions are being performed more and more frequently via smartphones or PCs. Admittedly,…
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No VAT on students’ cake sales
From 2025, Germany’s public sector will also be generally subject to VAT. This will affect, among others,…
Read moreConsumer protection - Button for online cancellation must be easily recognisable
Even though it is understandable that companies usually want to hold on to their customers for as long as…
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Protection against the loss of tax revenues caused by cross-border arrangements
The different tax treatment of a situation in two disparate states can lead to the creation of structures that…
Read moreChanges related to electricity tax relief from 2024
Through the 2024 German Budget Financing Act, which came into force on 1.1.2024, lawmakers approved changes…
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Real estate tax – Subsequent determination of assessed value and updating the value
Real estate owners had until 31.1.2023 to submit a real estate tax return as at the date of the main…
Read moreTax-neutral transfers between affiliated partnerships
Section 6(5) sentence 3 of the Income Tax Act (Einkommenssteuergesetz, EStG) legally specifies that in the…
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Measuring goodwill in times of inflation and a turnaround in interest rates
Against a background of persistent inflation and higher interest rates, the question of the real value of the…
Read moreEmployee shares – Changes due to the German Future Financing Act
Many employers try to create motivation and retention incentives for employees via attractive remuneration…
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Dismissal on the grounds of time fraud is possible even after unlawful data evaluation
The General Data Protection Regulation (GDPR) specifies, among other things, how video surveillance has to be…
Read moreDetermination of profit – Requirements for the recognition of deferred income
The Federal Fiscal Court (Bundesfinanzhof, BFH) recently considered the criteria for creating a deferred…
Read moreMoving house for a better home office – Relocation costs could be tax deductible
During the COVID-19 pandemic, many professionals with small homes realised that as a result of working from…
Read moreDiscounting a purchase price paid in instalments – Interest and income from capital assets
When an item that forms part of private assets is sold and the claim for payment of the purchase price is…
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New clarifications with respect to transfer pricing
Federal Fiscal Court (Bundesfinanzhof, BFH) rulings on transfer pricing issues are rare and, therefore,…
Read moreTax planning by means of a usufruct in favour of children
The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has…
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Large-scale project planning – the construction of a logistics centre
Bei der Planung eines Großprojekts – wie dem Bau eines Logistikzentrums – treten neben bautechnischen und…
Read moreGerman Whistleblower Protection Act – Reporting channel is required where there are at least 50 employees
On 17.12.2023, the statutory provisions in the Whistleblower Protection Act (Hinweisgeberschutzgesetz,…
Read moreExpansion of the scope of the German Act on Corporate Due Diligence Obligations in Supply Chains
The Act on Corporate Due Diligence Obligations in Supply Chains (Lieferkettensorgfaltspflichtengesetz, LkSG),…
Read moreMaintaining two households – Costs for a parking space included in the accommodation costs?
If the place of residence and the place of work are far apart from each other it sometimes makes sense to rent…
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Documentary evidence of arrival for intra-Community deliveries – Using the EMCS procedure
Under the German VAT Implementing Ordinance, a business owner can provide documentary evidence of the arrival…
Read moreNon-sequential invoice numbers could justify estimates of additional income
If the place of residence and the place of work are far Invoice numbers generally have to be assigned…
Read moreFive-year period and three properties limit – Criteria for commercial trading in property
When a property is purchased and sold shortly afterwards this could give rise to a taxable capital gain. If…
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Introduction of a ‘plastic tax’ from 2024
Single-use plastic products that have been improperly disposed of constitute a notable source of environmental…
Read moreLarge-scale project planning – the construction of a logistics centre
When planning large-scale projects - such as the construction of a logistics centre -, besides structural…
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M&A in times of crisis – Current trends and challenges in respect of corporate transactions
A pandemic, war and inflation – over the past months, these crises and the resulting effects have severely…
Read moreImplementation of ESG standards at DAX companies
The adoption of the Corporate Sustainability Reporting Directive (CSRD) and its specification in the European…
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Shareholders’/Partners’ information and control rights
Minority shareholders/partners, in particular, and/or shareholders/partners not authorised to manage a company…
Read moreNetflix and Spotify – Price-adjustment clauses are ineffective
In their terms and conditions of use, streaming services such as Netflix and Spotify have granted themselves…
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Government funding and tax breaks for electric vehicles from 2024 – an overview
In 2024, the German government will continue to make funds available for electromobility, although the level…
Read moreEU Commission presents SME Relief Package
Small and medium-sized enterprises (SMEs) are a key driver of Europe’s green and digital transitions. For this…
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Payroll tax deductions when staff are deployed across borders
In the global workplace, and against the backdrop of the current worldwide skills shortage, staff are…
Read moreTaxation of free-float dividends
Dividend income or profit distributions that a corporation receives from its shareholding in another…
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Acquisition of the family home – Extent of inheritance tax concession under review
In accordance with the provision of Section 13(1) no. 4c sentence 1 of the Inheritance Tax Act…
Read moreMonetary policies of central banks as a key factor affecting business financing
High inflation rates are currently hampering economies overall throughout the world. In Germany, the inflation…
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New requirements for the audit of IT systems in accordance with ISA DE 315
The requirements of a new auditing standard are creating challenges for auditors and therefore, indirectly,…
Read moreBusiness intelligence solutions for enhanced business process monitoring
In the present digital era, businesses are generating vast amounts of data that provide valuable insights and…
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House sale following a divorce – Transferring half a property can release speculative gains
Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that a taxable private capital gain is…
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The German Growth Opportunities Act – Improvements of loss deduction and depreciation options
On 30.8.2023, the Federal Cabinet approved a government draft of the Growth Opportunities Act…
Read moreWorkroom at home vs. home office blanket allowance
The tax deductibility of the costs and blanket allowances, respectively, for a workroom at home and a home…
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Environmental, social and governance (ESG) policies in the context of employment law
The inclusion of sustainability criteria is becoming increasingly important. Within the scope of a business…
Read moreNew forms of working – ‘Remote Work’ and the ‘Workation’ (Part II: Important aspects of tax and social security law)
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A tenant’s entitlement to reimbursement under the German Carbon Dioxide Cost Allocation Act
The Carbon Dioxide Cost Allocation Act (Kohlendioxidkostenaufteilungsgesetz, CO²KostAufG) has introduced an…
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Workplace health promotion in the fitness studio
Under Section 3 no. 34 of the German Income Tax Act, employers are able to provide an attractive benefit to…
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Major changes to international tax law as of 1.1.2024
The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act…
Read moreE-invoicing in Germany – Preparations are required
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Determining ‘fair’ business value – Adjustments for heightened uncertainty
Business valuation already previously frequently resulted in arguments about the ‘correct’ or ‘fair’ value. In…
Read moreNew forms of working – ‘Remote Work’ and the ‘Workation’ (Part I)
Advances in technology have made it possible for employees in various professional fields to work remotely –…
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The modernisation of German partnership law – A need to review the GbR and other partnerships
The Act on the Modernisation of Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts,…
Read moreIs living space illegally repurposed when it is used by holidaymakers?
When rental apartments are rented out via online portals there is a risk that the actual use of the living…
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Shorter useful life – How faster tax depreciation of real estate can be achieved
Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited…
Read moreReciprocal sales – Rotating holdings at below their value will not be recognised for tax purposes
Tax saving potential cannot be generated by rotating the holdings of two shareholders in a GmbH [German…
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Update on trade tax add-backs of rental and lease payments
In recent years, trade tax add-backs have frequently been the subject of disputes between taxpayers and the…
Read moreE-charging stations – Accounting for their acquisition and maintenance by companies
In the course of the energy transition process, electromobility is being encouraged in a number of ways. It…
Read moreESG reporting – Measuring non-financial performance on the basis of the Women’s Career Index (Frauen-Karriere-Index, FKI)
While, in the past, sales revenue and profit were regarded as the sole criteria for economic success, these…
Read moreGerman Whistleblower Protection Act has entered into force
The ‘Act for better protection of whistleblowers as well as for the transposition of the EU directive on the…
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Green Claims – EU criteria against greenwashing and misleading environmental claims
On 22.3.2023, the EU Commission presented a draft directive on common criteria against greenwashing and…
Read moreWorkplace health promotion in the fitness studio
Employers are able to provide an attractive benefit to their employees in the form of tax-free payments for…
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Increased tax-exempt amount for vocational training – How parents can reduce their tax burden
When children are studying or undertaking vocational training their parents frequently help them out…
Read moreNew ruling on exit tax by the Bundesfinanzhof
Under the German Foreign Transactions Tax Act, exit tax has to be paid by those who hold substantial stakes in…
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Beware the tax trap in the case of share deals
The fundamental changes to the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG) are now…
Read moreSale of properties held as private assets – Recognise and avoid the tax pitfalls
Capital gains on personal property are not generally subject to income tax. Even the capital gain on a…
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Compensation payments made to tenants as immediately deductible expenses
According to a ruling recently issued by the Federal Fiscal Court (Bundesfinanzhof, BFH), payments made to…
Read moreTaxation in Germany of remuneration from abroad
If an employee residing in Germany works abroad then the question that arises is if and to what extent the…
Read moreBuilding assets with ETFs in an asset management GmbH [limited liability company] as opposed to private assets (Part 2)
Zinseszinseffekte während des Vermögensaufbaus werden maßgeblich durch Steuerwirkungen beeinflusst. Hier liegt…
Read moreEmployee bonuses where there is no legal entitlement – A provision is nevertheless possible
A provision for liabilities of uncertain timing or amount presupposes, among other things, that payment is…
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The decision to disclaim an inheritance should not be taken lightly
Disclaiming an inheritance is a move that could be considered not merely where the aim is to avoid personal…
Read moreUsufruct of a benefit as abusive structuring?
When usufruct agreements are made between, in particular, parents and their (under-age) children, disputes…
Read morePension commitments – No provision where there are harmful reservations
The requirements for creating a provision within the meaning of Section 6a of the Income Tax Act…
Read moreAttempted coercion – No right to ‘safely store’ an improperly parked e-scooter
Parisians recently voted to clear e-scooters from their city’s streets in the future. In Germany, by contrast,…
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Withholding tax for construction services and its tax risks for businesses, lessors & Co.
The German fiscal administration recently revised its approx. 20-year-old circular on the application of…
Read moreDevelopments as regards German tax groups for VAT purposes
We have had no less than two rulings on German tax groups for VAT purposes within a short space of time. For…
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Relief provided by the energy price brakes
The German government introduced ‘energy price brakes’ in response to the sharp increases in energy prices and…
Read moreBuilding private assets with ETFs during a period of rising interest rates
The effects of compound interest while building assets are mainly impacted by the tax implications. This…
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First ruling on COVID-19 compensation
Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees…
Read moreThe list of shareholders of a GmbH – A potential source of succession problems
In the business sphere, a death could pose an existential threat, particularly if there has been no structured…
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A managing director’s liability after leaving the executive board?
If a GmbH [private limited company] ceases to comply with certain obligations, such as, e.g., transferring the…
Read moreWhere would a financial settlement be taxed following a move to a foreign country?
When a move to a foreign country follows the termination of an employment relationship a question that arises…
Read moreTax-reducing provision for age-related free time
Businesses that give their employees additional days off from work in the form of age-related free time can…
Read moreNew conditions for the adjustment of an invoice where the VAT is incorrectly stated
The ECJ has stated its position on a request from Austria for a preliminary ruling. This ruling is also…
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VAT in the Digital Age – Implications of digitalisation for the VAT system in the EU
On 8.12.2022, as part of its VAT in the Digital Age (ViDA) initiative, the EU Commission published a…
Read morePer country limitation when claiming foreign tax credit
Under German tax law, the crediting of foreign taxes against German corporation tax constitutes one of the…
Read moreNew standards for cash register systems – What operators of cash register systems will have to consider in the future
Since 1.1.2020, businesses have had to comply with the new legal provisions of the Cash Register…
Read moreEqual pay for equal work
In a pivotal ruling, the Federal Labour Court decided that a woman may claim the same remuneration as her male…
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Act to Transpose the EU Directive on Cross-Border Conversions – An overview
The Directive (EU) 2019/2121 (Directive on Cross-Border Conversions) had to be transposed into national law by…
Read moreEmployer’s obligation to assume the costs for spectacles worn while working in front of screens
In a recent case, the ECJ had to rule on whether or not an employee would have to accept their employer’s…
Read moreNew build rental apartments – Special depreciation allowance of 5% per year will be re-introduced
To encourage the new construction of rental apartments, in 2019 already, German lawmakers introduced a special…
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New model form for supplies of goods for export in cases of handling and processing
The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has published a new model form for a…
Read moreTreating fees as pass-through expenses
An expense will be deemed to be a pass-through expense if the business that collects and disburses such…
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Modernisation of external tax audits – Few advantages and extensively expanded obligations
In recent years, various measures have been taken in respect of external tax audits or tax audits (TA), which…
Read moreNew reporting obligations for digital platform operators
The so-called Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz, PStTG) has been in force…
Read moreChanges to the German Valuation Act – Hidden inheritance tax rises due to increased property values?
Changes to the Valuation Act (Bewertungsgesetz, BewG) came into force together with the 2022 Annual Tax Act…
Read moreDisposal of a business in return for a pension – Right to choose between immediate taxation and inflow taxation
According to a German supreme court ruling, those who dispose of their businesses and, in return, allow…
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How high inflation impacts financial reporting according to HGB and IFRS
In 2022, inflation accelerated markedly around the world. In view of the large number of significant…
Read moreData abuse fears – Claims for damages after scraping?
The General Data Protection Regulation (GDPR) brought a lot of uncertainties in its wake, but above all the…
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The German tax group for VAT purposes is in need of reform – Landmark ECJ judgements
Two referrals by the Federal Fiscal Court (Bundesfinanzhof, BFH) brought before the ECJ the question as to…
Read moreThe multi-tier group – Which is the controlling company and which is the dependent company?
In the event of intra-group restructuring, under certain conditions, it is possible to avoid real estate…
Read moreCurrent accounts – Continued use does not constitute automatic consent to the new GTCs
Many banks and Sparkassen [savings banks] have been trying for months to enforce their new terms and…
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Changes in the taxation rules applicable to photovoltaic systems – Part II – VAT treatment
Read moreDetermining customs values for transactions between affiliated companies – Are subsequent adjustments allowed?
In the case of transactions between affiliated companies, the fiscal administration likes to presume that…
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Recognition for tax purposes of the costs of studying abroad
A course of study in a foreign country usually entails additional costs. Whether or not and to what extent the…
Read moreVoluntary capital contributions to increase the amount of loss relief in the case of partnerships
In the case of partnerships, a partner may normally deduct losses, for tax purposes, solely up to the amount…
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Recognition of an agreement as an invoice – Current ECJ requirements
The ECJ has expressed its view on the question of whether or not an agreement may be regarded as an invoice…
Read moreApplication of International Standards on Auditing (ISA) in Germany
The auditing standards of the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW)…
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Recording working hours – The Federal Labour Court has clarified key points
In 2019 already, the ECJ decided that Member States would have to adopt national legislation that would oblige…
Read moreReceipt of e-mails within the scope of business dealings – This could be a matter of minutes
These days, correspondence between companies mainly takes place via e-mail. However, you should be aware that…
Read moreGerman Real Estate Transfer Tax – Notification of a unification of shares
Real estate transfer tax (RETT) is payable not just on property acquisitions. It can also arise if, for…
Read moreRefurbishment expenses that can be immediately deducted after withdrawal of a residential property
If extensive maintenance and modernisation measures are carried out at rental properties within three years of…
Read moreChanges in the taxation rules applicable to photovoltaic systems – Part I – Income tax treatment
In some German federal states, the installation of photovoltaic (PV) systems on all new non-residential…
Read moreIntroduction of a levy to skim off windfall profits for quantities of electricity generated from renewable energy sources
The war in Ukraine has resulted in enormous upheavals on European energy markets. In the course of this, some…
Read moreProvisions for bonus points – New recognition requirement for many businesses
A great number of businesses – even smaller ones, such as, pharmacies or bakeries – use bonus point systems or…
Read moreThe digital legacy – What happens with data after death?
Our lives are increasingly shifting into digital spaces; here, passwords protect access to personal services…
Read moreTax-exempt sale of property – Self-use in the year in which the sale takes place is essential
If property that is held in private assets is sold before the end of the ten-year speculation period then the…
Read moreActual implementation of a profit transfer agreement in a consolidated tax group
According to settled case law, a profit transfer agreement (PTA) would only have actually been implemented if…
Read moreEmployers only have to remunerate mandatory or approved overtime
Overtime is only paid out if the employer is aware of the additional work that has been performed. In cases of…
Read moreDealers’ guarantee commitments – Insurance premium tax treatment and VAT treatment
The Tax Law Committee of the German Association of Tax Advisers (Deutscher Steuerberaterverband e.V., DStV)…
Read moreSocial security – Thresholds for 2023
Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for…
Read moreTax requirements for influencers
Influencers who operate on social medial networks where they earn their money by promoting products or…
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