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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 14/03/2022

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 […]

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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