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New draft of a Remote Working Act

After the first draft law for the introduction of a Remote Working Act (Mobile-Arbeit-Gesetz, MAG) foundered, in October 2020, even prior to an […]

News

The Fund Location Act – Draft law to support start-ups and SMEs

On 20.1.2021, the German government put forward draft legislation with the aim of making Germany a more competitive and attractive financial centre […]

Blog

Extension of easier access to short-time work

Companies that have introduced short-time work by 30 June 2021 can participate in the facilitations for access to short-time benefits. This is the […]

News

On the admissibility of coronavirus-induced rent reductions

In recent decisions on commercial lease agreements, two Higher Regional Courts (Oberlandesgericht, OLG) simultaneously ruled on adjustments made to […]

News

Employment relationship between spouses has to stand up to an arm’s length comparison

Where employment contracts are between close relatives the salary payments can be deducted as business expenses if they comply with the arm’s length […]

Blog

Cross-border commuters and Covid 19: Applicable social security law

Commuters crossing borders who, due to the so-called ‘Covid restrictions’, are temporarily unable or only sporadically able to reach their place of […]

News

Plans for the reform of tax legislation in the USA

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

News

Withholding capital gains tax – Plans to simplify procedures

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 […]

News

Tax-free repayment of capital contributions from foreign corporations

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 […]

News

Latest news on input tax deduction for a holding company

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 […]

News

Anticipated work-related costs in the case of a semester abroad

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

News

Transformation of the transparency register – Instead of the presumption of notification (Mitteilungsfiktion) there will now be new obligations backed up by fines

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

News

Insolvency – Contesting the sale of a property below value

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

News

Internet sales – Threshold for classification as a business

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 […]

News

Flat-rate tax on non-cash benefits – The costs for the external setting of a business event have to be included

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 […]

News

Will coronavirus cause the home office to become a permanent establishment?

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 […]

News

OECD guidance on the coronavirus implications for transfer pricing

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

News

Non-financial reporting – Rising importance in the context of sustainable finance

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

News

On the horizon – The modernisation of German partnership law

The revision of German partnership law has been on the political agenda for a long time already. Now, however, the first milestone has been achieved – […]

News

Adaptation of rental payments due to COVID-19-induced measures

To mitigate business closures during the pandemic, German lawmakers have decided to bolster the negotiation options of commercial tenants and lessees. […]

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