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The Act on the Modernisation of Corporation Tax Law (Gesetz zur Modernisierung der Körperschaftsteuer, KöMoG) is likely to become applicable as of […]

A tax amendment act that came into force on 9.6.2021 will make life simpler for many taxpayers and provide improved possibilities for deductions.

Propulsion technology is getting better and traditional concepts in this respect are being left behind and so, currently, the tax treatment of motor […]

Draft legislation to “Supplement and Amend the Regulations for the Equal Participation of Women in Leadership Positions in both the Private and Public […]

The Transparency Register and Financial Information Act (Transparenz- und Informationsgesetz, TraFinG), which was passed at the end June, came into […]

Interest becomes due on tax arrears and tax refunds if 15 months after the end of the calendar year in which the tax liability arose the tax has not […]

In the Federal Ministry of Finance’s circular, of 30.6.2021, the fiscal authority took into account the developments in digitalisation in the area of […]

The Act on the Stabilisation and Restructuring Framework for Enterprises (Gesetz über den Stabilisierungs- und Restrukturierungsrahmen für […]

Shortly after his inauguration, on 20.1.2021, the new President, Joe Biden, started reversing many of his predecessor’s decisions and providing new […]

On 20.1.2021, the German Federal Cabinet adopted the draft bill on the Modernisation of Withholding Tax Relief and the Certification of Capital Gains […]

A shareholder may generally receive payments free of tax if they originate from the profit distributions of a corporate body and if these payments can […]

A so-called functional holding company or management holding company is deemed to be a business that has to register for VAT if its sole purpose is […]

In the context of higher education, for the purpose of deducting allowable expenses a distinction is made between undergraduate studies and second […]

In accordance with the EU anti-money laundering directive, the transparency registers of the EU member states have to be interconnected with each […]

In the run-up to a looming insolvency, debtors frequently attempt to salvage the available private assets from the clutches of the insolvency […]

Occasional private sales on the internet will usually have no tax consequences. If the internet sales continue to grow, however, there is a risk that […]

Business-related benefits for employees that are provided by employers in addition to the remuneration that would in any case be due may be taxed on […]

In view of the global pandemic, in some cases, employees are working exclusively from a home office (HO). If an employee lives in another country then […]

It is essential for businesses that operate internationally to continuously examine the transfer pricing rules. New situations such as, in particular, […]

Non-financial reporting is growing in importance in the public perception of annual reporting by companies. The coronavirus pandemic and climate […]