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News 17/05/2023

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 withholding tax for construction services in […]

News 06/04/2022

(Special) termination rights of energy providers – Pre-conditions and contestation options

In view of the war in Ukraine and the tense situation on the energy markets, currently, some providers in the electricity and gas segments are […]

News 21/03/2022

Electricity tax – Withdrawal of self-generated electricity is subject to permission

Since 1.7.2019, under certain circumstances, operators of photovoltaic systems (PV systems) and combined heat and power plants (CHP plants) have […]

News 19/02/2022

Provisioning for subsequent costs in the case of tool manufacturing

The Federal Fiscal Court (BFH) recently had to decide whether or not a provision should be created for the cost of service, maintenance and storage of […]

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