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Measures in the 2022 German Tax Relief Act

In view of high energy costs, on 16.3.2022, the German Federal Cabinet approved a draft of the 2022 Tax Relief Act and, on 20.5.2022, the Bundesrat […]

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Abolition of the requirement to discount liabilities in the tax accounts

The 4th Coronavirus Tax-Related Assistance Act was passed by the Bundestag [lower house of the German parliament] on 20.5.2022. The abolition of the […]

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Interest on tax refunds and on tax arrears – Reduction in the interest rate to 1.8% per year

In a previous issue we already had a report on a ruling by the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) where interest on […]

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Federal Ministry of Finance on the repayment of nominal capital and the return of capital contributions in the case of third-country companies – Prospect of tax neutrality

Previously, the German fiscal administration held the view that in the case of corporations outside of the EU (so-called ‘third-country companies’) […]

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The taxation of shareholdings when relocating to Germany from another EU country

It is generally known that when you are planning to relocate out of Germany you will need timely tax advice including a review and structuring […]

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On the pathway to sustainability reporting – Part III: An example of its application in the SME sector

In Part I of this series of articles, we discussed the evolution of non-financial reporting towards sustainability reporting (CSR Directive) in the […]

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Is unexpired leave subject to the standard limitation period?

In recent years, the supreme court already clarified that statutory minimum leave may only expire at the end of the year if employers have complied […]

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The consequences under German insurance law of an accident in a home office

Those who pursue professional activities within their own four walls should be aware that accidents in a home office will be covered by an employer’s […]

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Information shown on an invoice – The issue of the usual commercial designation

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

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New provision in the German External Tax Relations Act for the purpose of implementing the DEMPE concept for intangible assets in the context of transfer pricing

In a previous issue we already provided information on changes in the area of transfer pricing rules that would result from the transposition of […]

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