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Partnerships as controlled companies in a consolidated tax group (for VAT purposes)?

In a recent ruling, the ECJ came to the conclusion that the opinion held, up to now, by the Federal Fiscal Court (Bundesfinanzhof, BFH) on the […]

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Deadlines for 2020 tax returns have been extended

The deadlines for submitting the 2020 tax returns have been extended following an application by the coalition parliamentary group. The deadline for […]

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Appeals statistics – Two thirds of appeals are successful

Every year, the Federal Ministry of Finance publishes statistics, based on the reporting by the federal states, about the processing of appeals in the […]

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Employee financial participation – The accrual of shares is independent from economic ownership

The transfer of shares for no consideration results in income from employment if these shares are granted to employees for the work they have […]

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Check your profit transfer agreements – A dynamic reference is now required

In the past, the wording of profit and loss transfer agreements has increasingly resulted in disapproval between the fiscal authority, courts and […]

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Posting of employees to the UK – The legislature has provided post-Brexit clarity

Brexit raises questions about the posting of employees to the UK, too. On 26.3.2021, the Bundesrat [upper house of the German parliament] approved […]

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Intra-group loans – national and international

When setting up subsidiary companies the question that always arises is whether it makes more sense to have funding in the form of equity capital or […]

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Combating tax avoidance through the Defence against Tax Havens Act

The draft of the Act to Combat Tax Avoidance and Unfair Tax Competition, which was presented on 31.3.2021, aims to drain tax havens by imposing tax on […]

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TSS for parking ticket machines, charging devices and merchandise management systems

Under Section 146a of the Fiscal Code (Abgabenordnung, AO) and Section 1 sentence 1 of the Cash Register Anti-Tampering Ordinance […]

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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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