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Sustainability reporting - A step-by-step guide

The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and further developing sustainability […]

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Protection against the loss of tax revenues caused by cross-border arrangements

The different tax treatment of a situation in two disparate states can lead to the creation of structures that induce undertaxation. In 2021 already, […]

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Major changes to international tax law as of 1.1.2024

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act (Artikelgesetz) through which tax regulations that […]

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Taxation in Germany of remuneration from abroad

If an employee residing in Germany works abroad then the question that arises is if and to what extent the income can also be taxed in Germany. Even […]

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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 […]

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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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How high inflation impacts financial reporting according to HGB and IFRS

In 2022, inflation accelerated markedly around the world. In view of the large number of significant consequences for businesses and consumers, the […]

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Recognition of an agreement as an invoice – Current ECJ requirements

The ECJ has expressed its view on the question of whether or not an agreement may be regarded as an invoice and the criteria that would have to be […]

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The taxation of a financial settlement when an employee in Germany moves abroad

When an employee commences a new job abroad and has thus given up a previous job in Germany and receives payment of a financial settlement, the […]

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European tax law – When does a business owner have a fixed establishment?

A matter that is often disputed with fiscal authorities is the question of the circumstances under which a German parent company would create another […]

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