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Measures to tackle the energy crisis and to combat inflation

Russia’s war on Ukraine triggered an energy crisis and clearly demonstrated the need to switch to a climate-neutral energy supply. The German Federal […]

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Planned modernisation of external tax audits

A draft law published by the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) includes proposed changes related to external tax […]

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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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Measures to provide relief for employees in France

In France, the lawmakers have likewise adopted a number of legal provisions in order to compensate for inflation and higher energy prices. These […]

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Customs app for complying with import rules

The Federal Ministry of Finance has released a customs and postal app (Zoll-und-Post-App) as well as a customs and travel app (Zoll-und-Reise-App). […]

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The tax treatment of reorganisation-induced additional transfers in the case of a consolidated tax group

It is the view of the fiscal administration that a merger within an existing consolidated tax group structure at fair market values under German […]

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Cross border group financing – An update on the arm’s length nature

The Federal Fiscal Court’s (Bundesfinanzhof, BFH) ruling on interest rates for shareholder loans has been a subject covered in our previous articles […]

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The ‘royalty barrier’ rule – BMF sets out the requirements for preferential regimes

Since the introduction of the ‘royalty barrier’ rule (Section 4j of the German Income Tax Act), limits have been placed on the tax deductibility of […]

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Outstanding issues related to the recapitulative statement

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has once again adjusted the German VAT application decree on the tax exemption […]

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Obligation to provide proof of the value of the stake in a company that has been gifted

Recently, the Munich tax court had to rule on the obligation to provide proof of the calculation of the value of the stake in a company that have been […]

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