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Home office vs a workroom at home

The so-called ‘home office blanket deduction’ was introduced in the German 2020 Annual Tax Act as an instrument for mitigating the consequences of the […]

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An overview of planned tax changes, which in some cases will be applicable retroactively

On 23.2.2022, Germany’s governing coalition intro­duced a ‘relief package’ in view of rising energy costs, inflation and the Russia­-Ukraine conflict. […]

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Signing annual financial statements using a qualified electronic signature

The development towards a digitalised work environment has accelerated rapidly since the beginning of the coronavirus pandemic. This will also affect […]

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The right to participate in a shareholders’ meeting in person during times when there are travel restrictions

In times of the coronavirus pandemic, it has not been uncommon to have travel restrictions and these can make it necessary to postpone or cancel a […]

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Tax deduction for school fees and extra tuition costs

During the coronavirus pandemic, the temporary suspension of in-class teaching at many schools has given rise to considerable gaps in knowledge for […]

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Employers may order employees to stop working from home

While for some people working from home during the pandemic was a nightmare, others certainly came to appreciate it. A case before the state labour […]

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Changes relating to assessing the grounds for opening insolvency proceedings according to the IDW draft standard 11 (IDW ES 11)

On 8.1.2021, the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) published a revised version of its draft for standard […]

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Treatment by employers of unvaccinated employees

Now that employees in many companies in Germany are able to be vaccinated against COVID-19 by their company doctors, this is giving hope to employers […]

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Company cars while working from home – Employees are able to reduce their taxable usage benefit

When employees also use company cars for private purposes, normally, they have to pay tax every month on a lump sum of 1% of the gross list price of […]

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Dashboards as cockpits for gaining a quick over- view of the interrelationships within a business

It is not just the corona crisis but also technological developments that are adding to the desire of investors, banks and shareholders or family […]

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