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New clarifications with respect to transfer pricing

Federal Fiscal Court (Bundesfinanzhof, BFH) rulings on transfer pricing issues are rare and, therefore, generally deserve special attention. In a […]

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Tax planning by means of a usufruct in favour of children

The transfer of a source of income to (under-age) children via the establishment of a gratuitous usufruct has to be recognised for tax purposes if no […]

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Large-scale project planning – the construction of a logistics centre

When planning large-scale projects – such as the construction of a logistics centre -, besides structural engineering and logistical aspects etc., […]

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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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Five-year period and three properties limit – Criteria for commercial trading in property

When a property is purchased and sold shortly afterwards this could give rise to a taxable capital gain. If there are several properties then the […]

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Introduction of a ‘plastic tax’ from 2024

Single-use plastic products that have been improperly disposed of constitute a notable source of environmental pollution. In order to reduce the […]

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Large-scale project planning – the construction of a logistics centre

When planning large-scale projects - such as the construction of a logistics centre -, besides structural engineering and logistical aspects etc., […]

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Payroll tax deductions when staff are deployed across borders

In the global workplace, and against the backdrop of the current worldwide skills shortage, staff are increasingly being deployed across borders. When […]

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Taxation of free-float dividends

Dividend income or profit distributions that a corporation receives from its shareholding in another corporation are generally exempt from corporation […]

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Acquisition of the family home – Extent of inheritance tax concession under review

In accordance with the provision of Section 13(1) no. 4c sentence 1 of the Inheritance Tax Act (Erbschaft­steuergesetz, ErbStG), upon succeeding into […]

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