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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 of intra-Community deliveries for the […]

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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, also for their clients. The ISA DE 315 […]

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Business intelligence solutions for enhanced business process monitoring

In the present digital era, businesses are generating vast amounts of data that provide valuable insights and can enable informed decision-making. […]

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E-invoicing in Germany – Preparations are required

In a previous article we already had a report on the EU’s VAT in the Digital Age (ViDA) initiative and plans by the EU Commission to […]

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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 financially. If the child does not live at home […]

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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 costs of studying abroad – especially […]

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Child benefit entitlement – Disputes following initial vocational training

The entitlement to child benefit continues to exist even after the child’s 18th birthday and at least until their initial vocational training has been […]

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On the pathway to sustainability reporting – Part II: Opportunities and challenges for small and medium-sized companies

In the first of our series of three articles on sustainability reporting, we provided information on the legal foundations and the future changes at […]

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A pre-study internship that is an admission requirement is not subject to the Minimum Wage Act

These days, many internships have to be paid at the minimum wage, which is making it difficult for some employers to provide internships. In the […]

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The German Telecommunications-Telemedia Data Protection Act – Overhaul of the regulations governing the use of cookies

The new Telecommunications-Telemedia Data Protection Act (Telekommunikations-Telemedien-Datenschutz-Gesetz, TTDSG) has been in force since 1.12.2021. […]

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