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

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 […]

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 […]

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 […]

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

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 […]

In the previous reports in our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law (KöMoG) we provided […]

When setting up subsidiary companies the question that always arises is whether it makes more sense to have funding in the form of equity capital or […]