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In recent years, various measures have been taken in respect of external tax audits or tax audits (TA), which constitute important parts of tax […]

The so-called Platform Tax Transparency Act (Platt­formen-­Steuertransparenzgesetz, PStTG) has been in force since 1.1.2023. This Act obliges digital […]

Changes to the Valuation Act (Bewertungsgesetz, BewG) came into force together with the 2022 Annual Tax Act (Jahressteuergesetz 2022, JStG 2022). The […]

According to a German supreme court ruling, those who dispose of their businesses and, in return, allow recurring payments to be made to them (e.g. a […]

In 2022, inflation accelerated markedly around the world. In view of the large number of significant consequences for businesses and consumers, the […]

The General Data Protection Regulation (GDPR) brought a lot of uncertainties in its wake, but above all the promise of greater data security, too. […]

Two referrals by the Federal Fiscal Court (Bundes­finanzhof, BFH) brought before the ECJ the question as to whether or not the German regulation […]

In the event of intra-group restructuring, under certain conditions, it is possible to avoid real estate transfer tax (RETT) via the so-called […]

Many banks and Sparkassen [savings banks] have been trying for months to enforce their new terms and conditions. Recently, the Hanover regional court […]

In the last article, in January, with regard to the taxation of photovoltaic systems, we looked at the new regulations applicable to income tax that […]

In the case of transactions between affiliated companies, the fiscal administration likes to presume that these companies invoice each other not in […]

A course of study in a foreign country usually entails additional costs. Whether or not and to what extent the costs of studying abroad – especially […]

In the case of partnerships, a partner may normally deduct losses, for tax purposes, solely up to the amount of the contractually agreed capital […]

The ECJ has expressed its view on the question of whether or not an agreement may be regarded as an invoice and the criteria that would have to be […]

The auditing standards of the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) (IDW AuS) that are currently applicable […]

In 2019 already, the ECJ decided that Member States would have to adopt national legislation that would oblige employers to set up a system for […]

These days, correspondence between companies mainly takes place via e-mail. However, you should be aware that e-mails quickly make their way to the […]

Real estate transfer tax (RETT) is payable not just on property acquisitions. It can also arise if, for example, as a result of a unification of […]

If extensive maintenance and modernisation measures are carried out at rental properties within three years of acquiring them then there would be a […]

In some German federal states, the installation of photovoltaic (PV) systems on all new non-residential buildings – on company rooftops or production […]