Maintenance payments - New proof requirements for cash contributions
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Contracts between related parties - The importance of the written form for tax recognition
read moreSocial Insurance Values for 2026
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Termination of a two-tier German limited partnership (KG) through accrual - Loss utilisation is still possible
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Dealing with the local tax office - Is a tax auditor allowed to request a company’s e-mail correspondence?
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In the case of reorganisations, a free-form application to maintain the book values is possible
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Editorial 1/26
read moreIntra-Community triangular transaction involving four parties
The intra-Community triangular transaction is a special form of a chain transaction. One of the prerequisites…
read moreIntra-Community triangular transaction with four parties
The intra-Community triangular transaction is a special form of chain transaction. One of the prerequisites…
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Old life insurance policies - Taxation of pension payments?
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Parking in breach of contract - Towing away from a space on the property that is not included in the rent?
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Online formation of a GmbH [German private limited company] - Possibilities for entrepreneurs and founders
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New pay transparency - the deadline for implementation and what employers need to know about this
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New obligations under Section 153(4) of the German Fiscal Code - Extension of obligations to notify and to correct
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Benefits in kind for employees - Tax exemption limits and the particularities in the case of vouchers
read moreEditorial 12/25
read moreEU to abolish € 150 duty-free allowance from 2026
At the Council meeting of finance ministers on 13 November 2025, the EU agreed, among other things, to abolish…
read moreRequirements for zero-rating for intra-Community supplies of goods – evidence
In its judgment of 13 November 2025 (Rs. C-639/24), the European Court of Justice (ECJ) ruled on the…
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