News

The Federal Government presented a draft Act on the Modernisation of Corporation Tax Law on 17.3.2021. This also aims to internationalise corporation […]

Following the end of the Brexit transition period, the United Kingdom (UK) officially ceased to be a part of the EU at the beginning of 2021. While […]

On 5.3.2021, the Bundesrat (upper house of German parliament) passed the Third Coronavirus Tax-Related Assistance Act. A key aspect in terms of the […]

Assets such as computers and software form the core of digitalisation and are subject to ever faster change on account of technical advances. The […]

In-kind donations are generally subject to VAT if the items had been previously purchased with input tax deductions. It is therefore not uncommon that […]

The Fiscal Code (Abgabenordnung, AO) contains a reporting obligation on the basis of which German taxpayers have to notify their competent tax offices […]

Shortly after his inauguration, on 20.1.2021, the new President, Joe Biden, started reversing many of his predecessor’s decisions and providing new […]

On 20.1.2021, the German Federal Cabinet adopted the draft bill on the Modernisation of Withholding Tax Relief and the Certification of Capital Gains […]

A shareholder may generally receive payments free of tax if they originate from the profit distributions of a corporate body and if these payments can […]

A so-called functional holding company or management holding company is deemed to be a business that has to register for VAT if its sole purpose is […]