New case law: Federal Fiscal Court extends input VAT deduction for foreign entrepreneurs in Germany
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Inclusion in aggregate wages and salaries of the remuneration paid to members of a partnership pursuant to Section 13a of the Inheritance and Gift Tax Act
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Sale of shares in a GmbH while continuing to work as the managing director - How do the profits have to be taxed?
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Can annual leave (or payment claims in lieu thereof) expire on termination of the employment relationship?
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Inherited assets under the regime of the community of accrued gains - Part II: Structuring options
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Editorial 11/25
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Inherited assets under the regime of the community of accrued gains - Part 1: A practical case study
read moreExemption from tax on interest from a life insurance policy
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Amended Principles of Proper Keeping and Retention of Accounts, Records and Documents in Electronic Form and for Data Access - Adjustments to take account of electronic invoices from 2025
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Share purchase - Doubts about the double assessment of real estate transfer tax when there is a time lag between the signing and closing
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Even self-employed building workers are normally obliged to pay social security contributions.
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Immediate Programme for Investment - Focus on reduction in corporation tax rate and effects on deferred taxes
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Editorial 10/25
read moreVAT and transfer pricing – Arcomet Towercranes case
In its ruling of 4 September 2025, the ECJ ruled on the VAT liability of transfer prices in the case of…
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