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Parisians recently voted to clear e-scooters from their city’s streets in the future. In Germany, by contrast, such a decision will probably not be […]

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in […]

We have had no less than two rulings on German tax groups for VAT purposes within a short space of time. For one thing, the Federal Fiscal Court […]

The German government introduced ‘energy price brakes’ in response to the sharp increases in energy prices and the enormous economic burdens […]

The effects of compound interest while building assets are mainly impacted by the tax implications. This report discusses the consequences of rising […]

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees who had to isolate in quarantine at […]

In the business sphere, a death could pose an existential threat, particularly if there has been no structured succession planning and no succession […]

If a GmbH [private limited company] ceases to comply with certain obligations, such as, e.g., transferring the payroll tax, then the local tax office […]

When a move to a foreign country follows the termination of an employment relationship a question that arises is which of the two countries will have […]

Businesses that give their employees additional days off from work in the form of age-related free time can create tax-lowering provisions for this.

The ECJ has stated its position on a request from Austria for a preliminary ruling. This ruling is also applicable to German VAT law and will also […]

On 8.12.2022, as part of its VAT in the Digital Age (ViDA) initiative, the EU Commission published a much-noted draft directive. The focus here was on […]

Under German tax law, the crediting of foreign taxes against German corporation tax constitutes one of the standard methods for avoiding double […]

Since 1.1.2020, businesses have had to comply with the new legal provisions of the Cash Register Anti-Tampering Ordinance (Kassensicherungsverordnung, […]

In a pivotal ruling, the Federal Labour Court decided that a woman may claim the same remuneration as her male colleague for the same or equivalent […]

The Directive (EU) 2019/2121 (Directive on Cross-Border Conversions) had to be transposed into national law by 31.1.2023. It will introduce, for the […]

In a recent case, the ECJ had to rule on whether or not an employee would have to accept their employer’s refusal to reimburse the costs for […]

To encourage the new construction of rental apartments, in 2019 already, German lawmakers introduced a special depreciation allowance of up to 5% per […]

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has published a new model form for a certificate for VAT purposes in cases of […]

An expense will be deemed to be a pass-through expense if the business that collects and disburses such amounts merely acts as an intermediary in the […]