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Intra-group loans – national and international

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 […]

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Combating tax avoidance through the Defence against Tax Havens Act

The draft of the Act to Combat Tax Avoidance and Unfair Tax Competition, which was presented on 31.3.2021, aims to drain tax havens by imposing tax on […]

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TSS for parking ticket machines, charging devices and merchandise management systems

Under Section 146a of the Fiscal Code (Abgabenordnung, AO) and Section 1 sentence 1 of the Cash Register Anti-Tampering Ordinance […]

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Company cars while working from home – Employees are able to reduce their taxable usage benefit

When employees also use company cars for private purposes, normally, they have to pay tax every month on a lump sum of 1% of the gross list price of […]

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Dashboards as cockpits for gaining a quick over- view of the interrelationships within a business

It is not just the corona crisis but also technological developments that are adding to the desire of investors, banks and shareholders or family […]

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Latest news on the liability of limited partners in the event of insolvency

Two recent rulings by the Federal Court of Justice (Bundesgerichtshof, BGH) have significantly weakened the position under liability law of limited […]

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Corporate due diligence requirements pursuant to the Supply Chain Act

On 3.3.2021, the German Federal Cabinet adopted the draft bill for the Supply Chain Act, which is supposed to enter into force on 1.1.2023. Many […]

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Crediting foreign withholding tax on capital gains against domestic (German) trade tax

The German Trade Tax Act does not have any separate provisions relating to the crediting of foreign withholding tax on capital gains. However, […]

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No contractor status for supervisory board members – Tax court implements ECJ ruling

Supervisory board members are generally considered to be contractors who have to register for VAT and their remuneration is subject to VAT. However, […]

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ATAD Transposition Act – Part II – The new CFC rules

After the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) had initially put forward two drafts for an ‘Act to Transpose the Anti-Tax […]

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ATAD Transposition Act - Part I - An overview of the key areas of regulation

Exactly one year after the publication of the second draft bill by the Federal Ministry of Finance, the German government - which is now on the home […]

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Far-reaching expansion of real estate transfer tax liability as of 1.7.2021

The amendments to the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG), which have been planned for a longer time already, will now […]

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Recognition for tax purposes of maintenance payments for children over the age of 25 years

Many students typically have part-time jobs whilst they are studying, e.g., in the restaurant and catering industry or in the area of events. Over the […]

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Carve-outs – Active portfolio management through the demerger of a business division

In Part I of our series we considered the economic rationale for carve-outs and the current developments in the M&A market. There now follows, first […]

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On the depreciation/amortisation of digital assets in the financial accounts

In a previous article we reported on the option to instantly write off digital assets in the tax accounts in accordance with a Federal Ministry of […]

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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 […]

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Entry Certificate – No tax exemption without documentary evidence

Since 1.1.2014, all companies that export within the EU have had to submit a so-called entry certificate (Gelangensbestätigung) to the tax office in […]

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Real estate transfer tax – A buyer’s trustee status is not a justification for a tax exemption

Real estate transfer tax is generally incurred when a property is purchased. According to a decision that was recently announced by the Federal Fiscal […]

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Partnerships with option for corporation tax – Draft legislation has been put forward

The Federal Government presented a draft Act on the Modernisation of Corporation Tax Law on 17.3.2021. This also aims to internationalise corporation […]

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BREXIT – Customs challenges and complying with rules of origin requirements

Following the end of the Brexit transition period, the United Kingdom (UK) officially ceased to be a part of the EU at the beginning of 2021. While […]

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