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Those who transfer their domicile from Germany to another foreign country could nevertheless still be liable to pay tax in Germany. You could be […]

Travel costs can be tax deductible under certain circumstances. To this end, the Nuremberg tax court recently examined whether or not the travel costs […]

If a property that is held as a private asset is sold during the speculation period then the value appreciation that has been realised has to be taxed […]

Since 1.7.2020, on the basis of an EU Directive (“Directive on Administrative Cooperation – DAC 6“), companies and their advisers have been obliged to […]

In this article we go into detail about the various options and the respective procedures.

In many regions of Germany, the scarcity of affordable housing is becoming an ever more urgent issue. In 2019, a new Section 7b of the Income Tax Act […]

In a recent circular, the Federal Ministry of Finance created the long-anticipated legal certainty for recipients of invoices. The circular states […]

The outsourcing of processes to external companies has come to the fore of politics more strongly once again having been sparked off by the […]

Currently, a great number of business people are required to collect the contact data of their customers. The aim of this is to ensure that in the […]

If the general terms and conditions of insurance (GTCI) make a blanket reference to Sections 6 and 7 of the Infectious Diseases Protection Act […]

The general lockdown resulted in the cancellation of a considerable number of events for which tickets had already been sold. In the legislation to […]

Collective agreements are binding and employers may not dilute them by means of reference clauses. As a result of a ruling by the Federal Labour Court […]

Businesses based in a foreign country and that themselves do not owe any VAT here in Germany can have the VAT that they have paid in Germany […]

If the post office, despite an agreed delivery deadline, delivers a letter that is evidently time-sensitive too late then the post office can be […]

In view of the continuing coronavirus crisis, on 3.6.2020, Germany’s Coalition Committee agreed a comprehensive package of measures to boost economic […]

The package of measures to boost economic recovery, overcome the crisis and provide a future-focused stimulus, which was passed by the German federal […]

As already described in Part 1, important changes in the area of transfer pricing rules along with the EU’s Anti-Tax Avoidance Directive (ATAD) are […]

Since the start of the year, a tax benefit has been applicable under Section 35c of the German Income Tax Act (Einkommenssteuergesetz, EStG) for […]