News

Since 1.1.2020, businesses have had to comply with the new legal provisions of the Cash Register Anti-Tampering Ordinance (Kassensicherungsverordnung, […]

The Tax Law Committee of the German Association of Tax Advisers (Deutscher Steuerberaterverband e.V., DStV) has prepared and published a practice […]

The Agricultural Organisations and Supply Chains Act (Agrarorganisationen-und-Lieferketten-Gesetz, AgrarOLkG), which was enacted by German lawmakers, […]

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published an introductory guideline on the consignment warehouse regulation […]

The German VAT Act stipulates that business owners have to ensure that their invoices show the quantity and type (usual commercial designation) of the […]

The amended version of the Packaging Act (Verpackungsgesetz) came into effect on 3.7.2021. In the following section we outline the amendments as well […]

Under Section 146a of the Fiscal Code (Abgabenordnung, AO) and Section 1 sentence 1 of the Cash Register Anti-Tampering Ordinance […]

On 3.3.2021, the German Federal Cabinet adopted the draft bill for the Supply Chain Act, which is supposed to enter into force on 1.1.2023. Many […]

Following the Court of Justice of the European Union (CJEU) decision in the joint cases Larentia +Minerva and Marenave, HMRC has reviewed its policy […]

From 1 April 2017, businesses that submit quarterly VAT returns are no longer required to make monthly VAT prepayments. This was announced by the […]