You are here:
The draft bill for the German Annual Tax Act 2020 was published during the summer break. It is likely to be a while before the legislation is passed […]
Encumbrance with a usufruct frequently constitutes an impediment to the subsequent sale of an asset. While the consent of the usufructuary is not […]
The consolidated tax group for profit tax purposes is frequently characterised as the essence of group tax law. While the tax advantages are indeed […]
If, in a business closure insurance policy that has been taken out, the insurer undertakes to provide coverage only for the diseases and pathogens […]
The UK’s exit from the EU on 31.1.2020 further raised the pressure on UK Limiteds (Ltds.) registered in German commercial registers. Admittedly, in […]
So-called order-to-cash processes (O2C) cover all the business procedures from the placement of an order up until the payment is received. By using […]
In a decree from 31.7.2020, the Bavarian State Tax Office clarified that coronavirus emergency relief was taxable.
Trade tax has to be determined by adjusting taxable income as calculated for income or corporate tax purposes for so-called add-backs and reductions […]
Those who transfer their domicile from Germany to another foreign country could nevertheless still be liable to pay tax in Germany. You could be […]
Travel costs can be tax deductible under certain circumstances. To this end, the Nuremberg tax court recently examined whether or not the travel costs […]
If a property that is held as a private asset is sold during the speculation period then the value appreciation that has been realised has to be taxed […]
Going concern assumption and responsibilities
As long as there are no legal or factual obstacles, law requires that annual and consolidated financial […]
Since 1.7.2020, on the basis of an EU Directive (“Directive on Administrative Cooperation – DAC 6“), companies and their advisers have been obliged to […]
In this article we go into detail about the various options and the respective procedures.
In many regions of Germany, the scarcity of affordable housing is becoming an ever more urgent issue. In 2019, a new Section 7b of the Income Tax Act […]
In a recent circular, the Federal Ministry of Finance created the long-anticipated legal certainty for recipients of invoices. The circular states […]
The outsourcing of processes to external companies has come to the fore of politics more strongly once again having been sparked off by the […]
Currently, a great number of business people are required to collect the contact data of their customers. The aim of this is to ensure that in the […]
If the general terms and conditions of insurance (GTCI) make a blanket reference to Sections 6 and 7 of the Infectious Diseases Protection Act […]
The general lockdown resulted in the cancellation of a considerable number of events for which tickets had already been sold. In the legislation to […]
Page 1 of 8.