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Withholding tax for construction services and its tax risks for businesses, lessors & Co.

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in […]


Developments as regards German tax groups for VAT purposes

We have had no less than two rulings on German tax groups for VAT purposes within a short space of time. For one thing, the Federal Fiscal Court […]


Relief provided by the energy price brakes

The German government introduced ‘energy price brakes’ in response to the sharp increases in energy prices and the enormous economic burdens […]


Building private assets with ETFs during a period of rising interest rates

The effects of compound interest while building assets are mainly impacted by the tax implications. This report discusses the consequences of rising […]


A managing director’s liability after leaving the executive board?

If a GmbH [private limited company] ceases to comply with certain obligations, such as, e.g., transferring the payroll tax, then the local tax office […]


Where would a financial settlement be taxed following a move to a foreign country?

When a move to a foreign country follows the termination of an employment relationship a question that arises is which of the two countries will have […]


Tax-reducing provision for age-related free time

Businesses that give their employees additional days off from work in the form of age-related free time can create tax-lowering provisions for this.


New conditions for the adjustment of an invoice where the VAT is incorrectly stated

The ECJ has stated its position on a request from Austria for a preliminary ruling. This ruling is also applicable to German VAT law and will also […]


VAT in the Digital Age – Implications of digitalisation for the VAT system in the EU

On 8.12.2022, as part of its VAT in the Digital Age (ViDA) initiative, the EU Commission published a much-noted draft directive. The focus here was on […]


Per country limitation when claiming foreign tax credit

Under German tax law, the crediting of foreign taxes against German corporation tax constitutes one of the standard methods for avoiding double […]

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