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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 […]

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

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 […]

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

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

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 […]

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

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

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

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 […]

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

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 […]

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 […]

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 […]

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 […]

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 […]

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

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

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 […]

On 5.3.2021, the Bundesrat (upper house of German parliament) passed the Third Coronavirus Tax-Related Assistance Act. A key aspect in terms of the […]