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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 […]


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 […]


Changes to the German renewable energy levy

The draft act to ‘Alleviate the Cost Burden of the Renewable Energy Levy and to Pass on this Reduction to End-Consumers’ was passed by the lower house […]


Granting loans to partnerships – Controlling influence precludes favourable withholding tax rates

Taxpayers that enter into a loan arrangement with another person will be able to take advantage of a tax rate differential, which is mostly very […]


Ukraine War – Tax treatment of the support measures

In a circular of 17.3.2022, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) instructed the fiscal administration on how to deal […]


Another relief package from Germany’s governing coalition

In a previous issue, we reported on the relief package introduced by Germany’s governing coalition, on 23.2.2022, in view of rising energy costs and […]


Pension contributions in income tax returns

In the coalition agreement as well as in interviews with Finance Minister Lindner, recently, the message has consistently been that, as of 2023, […]


Construction costs or maintenance expenses for property that is rented out?

During periods of low interest rates and inflation, property is a sought-after investment. For tax optimisation, the question to be considered is how […]


Threat of penalty payments – Even ‘dormant’ corporations have to file tax returns

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently confirmed that local tax offices can threaten to impose penalties in order to ensure that […]


Is the VAT group regime teetering on the edge?

In two ongoing preliminary ruling proceedings before the ECJ, which were initiated by the Federal Fiscal Court (Bundesfinanzhof, BFH), the opinions of […]

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