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Limited tax liability and tax deduction where rights have been transferred

Limited tax liability can already arise if the income in Germany is generated solely from rights that have been recorded in a register in Germany. A […]

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Highlights of the Trade and Cooperation Agreement between the EU and the UK

On 24.12.2020, it finally happened – after seemingly endless negotiations between the EU Commission and the British government a compromise was […]

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Extended obligation to detect crises at an early stage

The Business Stabilisation and Restructuring Act (Unternehmensstabilisierungs- und -restrukturierungsgesetz, StaRUG) came into force on 1.1.2021. With […]

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Unilateral imposition of short-time working in an individual employment relationship

Even if the pre-conditions for entitlement to the short-time working allowance have been satisfied it is only possible to unilaterally impose […]

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Commercial trading in property when constructing an extension building

Extensive building and extension measures that a taxpayer carries out on a property that has been privately let for many years when the sale of the […]

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Obligation to register in the core energy market data register

The Federal Network Agency’s (Bundesnetzagentur) core energy market data register has been the central register for all energy generation systems […]

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Social security – Thresholds for 2021

Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2021. Accordingly, employees and employers […]

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The 2020 Annual Tax Act – Important changes to German income tax law

In September, the lower house of the German parliament [Bundestag, BT] had already passed the Draft of the 2020 Annual Tax Act (BT printed matter […]

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XRechnung format is mandatory when issuing invoices for public sector contracts

Since 27.11.2020, German federal agencies have only been paying invoices issued and submitted electronically in the XRechnung format. At the level of […]

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Clarification by the Federal Ministry of Finance on the tightening of regulations for intra-Community deliveries

Additional legal requirements for the tax exemption of intra-Community deliveries have had to be complied with already since 1.1.2020. The Federal […]

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New notice periods for external managing directors could potentially seriously disadvantage them

The Federal Labour Court [Bundesarbeitsgericht, BAG], in a recent ruling, amended the case-law on notice periods for external managing directors. This […]

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Coronavirus effects for transfer prices – Reviewing and adjustment requirements

Multinational groups of companies have to grapple not just with the challenges of national tax law, but also the effects on their transfer pricing […]

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Disclosure requirements – Implementing the European Single Electronic Format (ESEF)

From 1.1.2021, companies that have issued securities on an organised market will have to publish their annual financial statements in accordance with […]

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The GmbH – Bonus inflow in the case of a delay in the approval of the annual financial statements

According to a court ruling, in the case of controlling shareholding managing directors it should be assumed that an inflow of income could be deemed […]

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Contributions – Blocking period violation in the case of a merger at book value

There are a number of German Reorganisation Tax Act provisions that have to be taken into account in the case of reorganisations. In particular, […]

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Online retailing – Value added tax is going to be restructured

Online retailers and online marketplaces will have to accommodate numerous changes related to VAT from 1.7.2021 at the earliest. These changes are […]

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Recognition for tax purposes of TSS costs for cash register systems

The planned introduction on 1.1.2020 has already been postponed several times, initially, on account of technical impossibility and, subsequently, […]

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Gift tax in the case of a partner’s financial settlement that is “below fair value”

Partnership agreements frequently contain provisions that provide for financial settlements for outgoing partners that sometimes fall significantly […]

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The requirements for reviews by tax courts of add-back estimates

In two sets of legal proceedings, the Federal Fiscal Court (Bundesfinanzhof, BFH) annulled tax court decisions because the reviews of add-back […]

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Competition law changes for large digital companies and medium-sized enterprises (10th Amendment to the German Act Against Restraints of Competition)

The 10th Amendment to the German Act Against Restraints of Competition (Gesetz gegen Wettbewerbsbeschränkungen, GWB) will subject large digital […]

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