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Within the framework of determining trade tax, the German Trade Tax Act provides for the adding back of debt service charges in some cases. According […]

The sale of goods is normally subject to VAT. By contrast, banking and financial services are VAT-exempt. The Hesse tax court has now decided what the […]

In the past, the courts assumed that the executive position of managing directors ruled out having employee status. Now, owing to the influence of […]

Over the last few decades, the importance of a systematic M&A process has grown steadily for compliance reasons and, in doing so, has been subject to […]

If a tax audit results in additional taxes then the question that arises is whether the tax arrears have to be taken into account in the year to which […]

In many rental agreements the tenants are required to carry out decorative repairs. A local court in Nuremberg, in its ruling from 18.1.2019, decided […]

Travel costs for work-related activities away from home are generally deductible as professional expenses. Recently, the Münster tax court dealt with […]

The new rules in the 2019 Annual Tax Act concerning tax incentives for electromobility have created many tax advantages for both employers as well as […]

In a circular from 20.11.2019, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) revised its administrative guidance on Section […]

Ensuring that businesses that operate across borders pay a global minimum tax is supposed to limit international tax competition. To this end, the […]

Deciding whether, for VAT purposes, a finance lease agreement should be assessed as being a supply (purchase) or other services (rent) would, at […]

We already reported on a case that was pending at the Federal Fiscal Court (Bundesfinanzhof, BFH) where the point at issue was how precise does the […]

The Act to Transpose the Second Shareholder Rights Directive (Gesetz zur Umsetzung der zweiten Aktionärsrechterichtlinie, ARUG II) came into force at […]

The liability of managing directors is usually more extensive than that of non-managerial employees because managing directors are not dependent […]

The European Court of Justice (ECJ) currently has to deal with the question of which transaction in a cross-border supply chain with multiple […]

On 29.1.2020, the EU Parliament ratified the “Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the […]

Spouses and life partners are able to bequeath their owner-occupied properties to surviving partners free of inheritance tax provided that the latter […]

If property that is held in private assets is sold within the ten year speculation period then the appreciation in value that is realised has to be […]

The Federal Fiscal Court (Bundesfinanzhof, BFH) does not usually accept a pension and a regular salary being paid concurrently. A recent ruling from a […]

On 10.12.2019, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft law for the proposed transposition of the […]