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The double foundation - Tax-optimised transfers of assets and benefits

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Right to repair - New obligations for manufacturers and distributors

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Co-determination - No attribution of employees may take place in a ‘joint establishment’

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The ECB has raised key interest rates - Consequences for German small and medium-sized enterprises

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Payroll tax deductions too high? Employees must appeal against payroll tax returns

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The asset management GmbH & Co. KG - Trade tax is looming

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Foreign input VAT as a source of liquidity - Changes in the VAT refund procedure

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New declaration-based procedure for VAT grouping - Preparations required for the changes from 2029/2030

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Editorial 10/26

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Dependence on IT service providers requires specific risk management

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In the pipeline: the 2027 Renewable Energy Sources Act and the Grid Connection Package

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Doubts about sickness certification - When may an employer refuse to continue paying remuneration

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Recovery of fines: Are board members and managing directors liable for fines imposed on their companies?

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Partnership interest - Transfer for no consideration despite an incorrect posting in the capital account

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Liability for AI-induced errors in a company

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A spouse’s right of inheritance in the context of divorce proceedings

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Editorial 9/26

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2027 Tax Reform - What changes will taxpayers be facing?

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Expenses for accommodation rented for a short period - Trade tax add-back?

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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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Comparable reporting in the case of structural changes - Practical example

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SEPA Instant Payments - New requirements for payment processes and fraud prevention

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Construction withholding tax - Key features and risks for recipients of construction services

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Signing and closing in the case of real estate transfer tax - New ruling by the Federal Fiscal court creates momentum

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Editorial 7+8/26

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To 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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Comparable reporting in the case of structural changes - the principles

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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!

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