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New provision in the German External Tax Relations Act for the purpose of implementing the DEMPE concept for intangible assets in the context of transfer pricing

In a previous issue we already provided information on changes in the area of transfer pricing rules that would result from the transposition of […]

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Home office vs a workroom at home

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 […]

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Changes to the German renewable energy levy

The draft act to ‘Alleviate the Cost Burden of the Renewable Energy Levy and to Pass on this Reduction to End-Consumers’ was passed by the lower house […]

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Granting loans to partnerships – Controlling influence precludes favourable withholding tax rates

Taxpayers that enter into a loan arrangement with another person will be able to take advantage of a tax rate differential, which is mostly very […]

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Ukraine War – Tax treatment of the support measures

In a circular of 17.3.2022, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) instructed the fiscal administration on how to deal […]

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Another relief package from Germany’s governing coalition

In a previous issue, we reported on the relief package introduced by Germany’s governing coalition, on 23.2.2022, in view of rising energy costs and […]

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Pension contributions in income tax returns

In the coalition agreement as well as in interviews with Finance Minister Lindner, recently, the message has consistently been that, as of 2023, […]

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Construction costs or maintenance expenses for property that is rented out?

During periods of low interest rates and inflation, property is a sought-after investment. For tax optimisation, the question to be considered is how […]

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Threat of penalty payments – Even ‘dormant’ corporations have to file tax returns

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently confirmed that local tax offices can threaten to impose penalties in order to ensure that […]

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Is the VAT group regime teetering on the edge?

In two ongoing preliminary ruling proceedings before the ECJ, which were initiated by the Federal Fiscal Court (Bundesfinanzhof, BFH), the opinions of […]

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Income from capital assets – Split and incongruent appropriations of profits

The consequence of a recent Federal Fiscal Court (Bundesfinanzhof, BFH) ruling is that a temporally dis­proportionate and subsequently incongruent […]

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Electricity tax – Withdrawal of self-generated electricity is subject to permission

Since 1.7.2019, under certain circumstances, operators of photovoltaic systems (PV systems) and combined heat and power plants (CHP plants) have […]

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An overview of planned tax changes, which in some cases will be applicable retroactively

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

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A further cut in the rate for French corporation tax for 2022

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 […]

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Tax pitfalls in the case of continuation clauses in partnership agreements

Partnership agreements usually include provisions in the event of the death of a partner (succession clauses). In principle, these provisions have […]

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Application of the German Real Estate Tax Reform Act as of 1.1.2022 – An overview of important changes

After the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG), in its ruling of 10.4.2018, declared the previous valuation system for real […]

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Once again – Arm’s length interest rates for intra-group loans

As a follow up to our previous report, in the next section, we discuss a further ruling by the Federal Fiscal Court (Bundesfinanzhof, BFH) of […]

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Provisioning for subsequent costs in the case of tool manufacturing

The Federal Fiscal Court (BFH) recently had to decide whether or not a provision should be created for the cost of service, maintenance and storage of […]

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The Federal Fiscal Court’s doubts about the constitutionality of late payment penalties

The Federal Fiscal Court (Bundesfinanzhof, BFH) had already expressed its doubts about the constitutionality of interest rates on tax arrears and, […]

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Tax requirements for influencers

Influencers who operate on social medial networks where they earn their money by promoting products or lifestyles should be aware of the tax pitfalls […]

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