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The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act (Artikelgesetz) through which tax regulations that […]

Advances in technology have made it possible for employees in various professional fields to work remotely – from virtually anywhere in the world – […]

If an employee residing in Germany works abroad then the question that arises is if and to what extent the income can also be taxed in Germany. Even […]

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees who had to isolate in quarantine at […]

When a move to a foreign country follows the termination of an employment relationship a question that arises is which of the two countries will have […]

Under German tax law, the crediting of foreign taxes against German corporation tax constitutes one of the standard methods for avoiding double […]

In 2022, inflation accelerated markedly around the world. In view of the large number of significant consequences for businesses and consumers, the […]

The ECJ has expressed its view on the question of whether or not an agreement may be regarded as an invoice and the criteria that would have to be […]

The COVID-19 pandemic has changed the world of work. While, during the pandemic, many employees were exceptionally allowed to work from home, now, new […]

When an employee commences a new job abroad and has thus given up a previous job in Germany and receives payment of a financial settlement, the […]

A matter that is often disputed with fiscal authorities is the question of the circumstances under which a German parent company would create another […]

In France, the lawmakers have likewise adopted a number of legal provisions in order to compensate for inflation and higher energy prices. These […]

The inheritance/gift tax relief for business assets or shares in corporations depends on, among other things, the aggregate wages of the business […]

In Germany, everyone can make payments to foreigners or receive payments from abroad without any restrictions or official authorisation. Nevertheless, […]

The 4th Coronavirus Tax-Related Assistance Act was promulgated on 19.6.2022. This specified the new deadlines for submitting tax returns for the years […]

The 4th Coronavirus Tax-Related Assistance Act was passed by the Bundestag [lower house of the German parliament] on 20.5.2022. The abolition of the […]

The so-called ‘home office blanket deduction’ was introduced in the German 2020 Annual Tax Act as an instrument for mitigating the consequences of the […]

On 23.2.2022, Germany’s governing coalition intro­duced a ‘relief package’ in view of rising energy costs, inflation and the Russia­-Ukraine conflict. […]

A corporation tax rate of 25% will apply to all com­panies in France for 2022. This year’s cut thus con­cludes the gradual reduction in the […]

The development towards a digitalised work environment has accelerated rapidly since the beginning of the coronavirus pandemic. This will also affect […]