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Up to now, under Section 14c (1) of the VAT Act (Umsatzsteuergesetz, UstG), businesses have been obliged to pay VAT to their local tax offices even in […]

Recently, a number of new court rulings with respect to private sales transactions involving real estate were disclosed. The courts ruled on whether […]

On 26.2.2024 and previously on 18.12.2023, EU member states agreed on packages of further sanctions (no. 13 and no.12) against Russia. A particular […]

The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and further developing sustainability […]

The different tax treatment of a situation in two disparate states can lead to the creation of structures that induce undertaxation. In 2021 already, […]

When a property is purchased and sold shortly afterwards this could give rise to a taxable capital gain. If there are several properties then the […]

The Carbon Dioxide Cost Allocation Act (Kohlendioxidkostenaufteilungsgesetz, CO²KostAufG) has introduced an entitlement for tenants to reimbursements […]

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act (Artikelgesetz) through which tax regulations that […]

When rental apartments are rented out via online portals there is a risk that the actual use of the living space will be different to the one that was […]

Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited scope to provide proof of an actual […]