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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Editorial 9/26
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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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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
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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