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New 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 – from virtually anywhere in the world – […]

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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 who had to isolate in quarantine at […]

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Cross-border home office – Austria has defused the permanent establishment issue

The COVID-19 pandemic has changed the world of work. While, during the pandemic, many employees were exceptionally allowed to work from home, now, new […]

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Inheritance/gift tax – Equitable measures in the case of falling short of the minimum aggregate wage level due to the pandemic

The inheritance/gift tax relief for business assets or shares in corporations depends on, among other things, the aggregate wages of the business […]

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Deadlines for submitting tax returns for 2020 to 2024

The 4th Coronavirus Tax-Related Assistance Act was promulgated on 19.6.2022. This specified the new deadlines for submitting tax returns for the years […]

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Abolition of the requirement to discount liabilities in the tax accounts

The 4th Coronavirus Tax-Related Assistance Act was passed by the Bundestag [lower house of the German parliament] on 20.5.2022. The abolition of the […]

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Home office vs a workroom at home

The so-called ‘home office blanket deduction’ was introduced in the German 2020 Annual Tax Act as an instrument for mitigating the consequences of the […]

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An overview of planned tax changes, which in some cases will be applicable retroactively

On 23.2.2022, Germany’s governing coalition intro­duced a ‘relief package’ in view of rising energy costs, inflation and the Russia­-Ukraine conflict. […]

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A gift to a closely related person does not constitute a donation

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently ruled on the connection between the deduction of donations against tax and gifts given to […]

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Signing annual financial statements using a qualified electronic signature

The development towards a digitalised work environment has accelerated rapidly since the beginning of the coronavirus pandemic. This will also affect […]

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