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EBITDAC – A new performance indicator in financial reports; its validity is however questionable

Over the course of 2020, most companies have been directly affected by the coronavirus pandemic, particularly during the lockdowns. To record the […]

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Minimum shareholding – Is beneficial ownership sufficient for tax exemption?

Under applicable business tax law, dividends among corporations remain virtually tax-free. Ultimately, a corporation only has to pay 1.5% in tax on […]

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Provision of electronic services – Is the principal place of business at home or abroad?

If it is not possible to determine that the recipient of a service operates its business abroad then it should be assumed that the recipient’s […]

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Place of performance for VAT purposes in the case of hosting services in a data centre

The European Court of Justice (ECJ) recently considered the issue of the VAT treatment of hosting services in a data centre. The issue was whether or […]

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New definition of the concept of “supply and installation” (Werklieferung)

The distinction between “supply and installation” (Werklieferung) and “installation service” (Werkleistung) frequently leads to discussions […]

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Extension of time limit for lodging appeals if no reference has been made to lodging appeals electronically

After receipt of notification of an administrative order there is normally one month’s time to appeal against this same administrative order (e.g. tax […]

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The concept of a permanent establishment or fixed establishment in VAT law

From a VAT perspective, determining whether or not and where a permanent establishment (fixed establishment) exists has a material influence on the […]

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Loss carry-forwards under Sec. 8d of the German Corporation Tax Act – BMF currently preparing guidance letter on the application of this provision

Since 1.1.2016, it has been possible to apply the exemption in Section 8d of the German Corporation Tax Act (Körperschaftsteuergesetz, KStG) to […]

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Influencers and taxes

Anyone who operates in the internet or on social networks as a multiplier for the dissemination of opinions and, thus, as a carrier for advertising […]

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Gift tax issues related to the reservation of usufruct Part II: Waiver, renunciation and re-establishment

In part one of our series the main focus was on the issue of extinguishing a reserved right of usufruct in the context of gifting. In the following […]

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Retroactive effect of an invoice correction and input tax deduction without an invoice

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) issued a new circular under the heading: “Invoice correction with retroactive […]

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Is there an entitlement to continued remuneration following a holiday in a coronavirus risk area?

With the autumn holidays we are approaching the end of the holiday season. The question that arises here is whether or not you would be entitled to […]

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Living wills on the coronavirus test bench

In a written living will you can specify, as a precaution, the medical interventions that should or should not be carried out in the event that you […]

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Please take note – Tighter continuing liability for partners

Partners who have left a partnership (GbR [company under German civil law], OHG [German ordinary partnership] or KG [German limited partnership]) […]

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Rights to information for employee-like persons in accordance with the German Pay Transparency Act

The German Pay Transparency Act gives employees in larger companies the right to access information about the wage structure of other employees. The […]

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The WhatsApp tick mark - Delivery of declarations of intent via messaging app services

The Bonn Regional Court had to evaluate the extent to which messaging app services constitute a valid alternative to post, telephone and fax for the […]

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Planned tax changes – Draft bill for the German Annual Tax Act 2020

The draft bill for the German Annual Tax Act 2020 was published during the summer break. It is likely to be a while before the legislation is passed […]

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Gift tax issues related to the reservation of usufruct – Part I: Removing a usufructuary encumbrance

Encumbrance with a usufruct frequently constitutes an impediment to the subsequent sale of an asset. While the consent of the usufructuary is not […]

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Consolidated tax groups – Are there additional/ lower profit transfers that are generated apart from tax consolidation

The consolidated tax group for profit tax purposes is frequently characterised as the essence of group tax law. While the tax advantages are indeed […]

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Latest news on coronavirus-induced business closure as an insured event

If, in a business closure insurance policy that has been taken out, the insurer undertakes to provide coverage only for the diseases and pathogens […]

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