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Extended obligation to detect crises at an early stage

The Business Stabilisation and Restructuring Act (Unternehmensstabilisierungs- und -restrukturierungsgesetz, StaRUG) came into force on 1.1.2021. With […]

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Unilateral imposition of short-time working in an individual employment relationship

Even if the pre-conditions for entitlement to the short-time working allowance have been satisfied it is only possible to unilaterally impose […]

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Commercial trading in property when constructing an extension building

Extensive building and extension measures that a taxpayer carries out on a property that has been privately let for many years when the sale of the […]

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Obligation to register in the core energy market data register

The Federal Network Agency’s (Bundesnetzagentur) core energy market data register has been the central register for all energy generation systems […]

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Social security – Thresholds for 2021

Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2021. Accordingly, employees and employers […]

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The 2020 Annual Tax Act – Important changes to German income tax law

In September, the lower house of the German parliament [Bundestag, BT] had already passed the Draft of the 2020 Annual Tax Act (BT printed matter […]

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XRechnung format is mandatory when issuing invoices for public sector contracts

Since 27.11.2020, German federal agencies have only been paying invoices issued and submitted electronically in the XRechnung format. At the level of […]

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Clarification by the Federal Ministry of Finance on the tightening of regulations for intra-Community deliveries

Additional legal requirements for the tax exemption of intra-Community deliveries have had to be complied with already since 1.1.2020. The Federal […]

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New notice periods for external managing directors could potentially seriously disadvantage them

The Federal Labour Court [Bundesarbeitsgericht, BAG], in a recent ruling, amended the case-law on notice periods for external managing directors. This […]

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Coronavirus effects for transfer prices – Reviewing and adjustment requirements

Multinational groups of companies have to grapple not just with the challenges of national tax law, but also the effects on their transfer pricing […]

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