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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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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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New option model for partnerships – Part I: System change upon exercising this option

The Act on the Modernisation of Corporation Tax Law (Gesetz zur Modernisierung der Körperschaftsteuer, KöMoG) is likely to become applicable as of […]

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Simplification of tax rules for many taxpayers

A tax amendment act that came into force on 9.6.2021 will make life simpler for many taxpayers and provide improved possibilities for deductions.

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Private usage of electric and hybrid vehicles

Propulsion technology is getting better and traditional concepts in this respect are being left behind and so, currently, the tax treatment of motor […]

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‘Leave to stay’ or baby leave, sick leave and care leave for business executives (m/f/x)

Draft legislation to “Supplement and Amend the Regulations for the Equal Participation of Women in Leadership Positions in both the Private and Public […]

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New notification obligations – The transparency register has become a comprehensive register

The Transparency Register and Financial Information Act (Transparenz- und Informationsgesetz, TraFinG), which was passed at the end June, came into […]

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