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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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On the pathway to sustainability reporting – Part II: Opportunities and challenges for small and medium-sized companies

In the first of our series of three articles on sustainability reporting, we provided information on the legal foundations and the future changes at […]

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Transposition of the Whistleblower Directive into German law

The EU Whistleblower Directive (“WBD”), which came into force on 17.12.2019 already, has not yet been transposed into national law in Germany (as is […]

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The electronic signature under German employment law

Since the introduction of the German Electronic Signature Act, more than twenty years ago, an electronic signature has generally had the same status […]

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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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Mini jobs – Adjustments to earnings thresholds

The earnings threshold for marginal part-time workers will, in future, be based on a weekly working time of ten hours at minimum wage conditions. The […]

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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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Accounting implications of the war in Ukraine

The war in Ukraine and the massive sanctions against Russia will have a severe impact on the global economy. The question that arises here is if and […]

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On the pathway to sustainability reporting – Part I: Current regulatory initiatives at the EU level will be implemented shortly

The EU Commission’s current proposal for a Directive has fleshed out sustainability reporting by 2023 with standards and extended the scope of […]

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(Special) termination rights of energy providers – Pre-conditions and contestation options

In view of the war in Ukraine and the tense situation on the energy markets, currently, some providers in the electricity and gas segments are […]

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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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A pre-study internship that is an admission requirement is not subject to the Minimum Wage Act

These days, many internships have to be paid at the minimum wage, which is making it difficult for some employers to provide internships. In the […]

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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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