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Previously, the German fiscal administration held the view that in the case of corporations outside of the EU (so-called ‘third-country companies’) […]

It is generally known that when you are planning to relocate out of Germany you will need timely tax advice including a review and structuring […]

In Part I of this series of articles, we discussed the evolution of non-financial reporting towards sustainability reporting (CSR Directive) in the […]

In recent years, the supreme court already clarified that statutory minimum leave may only expire at the end of the year if employers have complied […]

Those who pursue professional activities within their own four walls should be aware that accidents in a home office will be covered by an employer’s […]

The German VAT Act stipulates that business owners have to ensure that their invoices show the quantity and type (usual commercial designation) of the […]

In a previous issue we already provided information on changes in the area of transfer pricing rules that would result from the transposition of […]

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 […]

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 […]

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

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 […]

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

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 […]

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 […]

In a circular of 17.3.2022, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) instructed the fiscal administration on how to deal […]

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 […]

In the coalition agreement as well as in interviews with Finance Minister Lindner, recently, the message has consistently been that, as of 2023, […]

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 […]

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

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 […]