No co-entrepreneurial risk for a silent partner without a risk
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EU Packaging Regulation - New obligations for businesses with respect to packaging, recycling and labelling
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Construction withholding tax - Key features and risks for recipients of construction services
read moreEditorial 7+8/26
read moreTo note to the 30 June 2026: Changes to the input VAT refund procedure for non-EU-based entrepreneurs
If a non-EU-based entrepreneur wishes to deduct German input tax and is not required to register for VAT…
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Tax group - Requirements for the implementation of a profit transfer agreement
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Errors in preliminary VAT returns - Don’t put off making corrections until the annual return!
read moreCrediting foreign withholding tax against trade tax
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EU Inc. as a new European form of business organisation - Classification under company and tax laws
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VAT exemption for educational services - Broadened scope of application with advantages and disadvantages
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Gifts for particular reasons - Tax-exempt occasional gift or one that is subject to gift tax?
read moreEditorial 6/26
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Carnet - Mandatory electronic customs clearance from June 2026
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Voluntary Sustainability Reporting Standard for Non-listed Small and Medium-sized Enterprises (VSME) - Part 2
read moreDiscount allowance - Applicable to intra-group sales, too
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Draft of the External Audit Regulations
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The Iran War as a global disruptive factor - Consequences for German small and medium-sized enterprises (SMEs)
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Company cars for shareholding managing directors - Documentation requirements have been tightened up
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