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Planned modernisation of external tax audits

A draft law published by the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) includes proposed changes related to external tax […]

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European tax law – When does a business owner have a fixed establishment?

A matter that is often disputed with fiscal authorities is the question of the circumstances under which a German parent company would create another […]

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Measures to provide relief for employees in France

In France, the lawmakers have likewise adopted a number of legal provisions in order to compensate for inflation and higher energy prices. These […]

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New possible ways of avoiding insolvency proceedings

The German Federal government approved the Stabilisation and Restructuring Framework legislation (Gesetz über den Stabilisierungs- und […]

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Minority shareholding managing directors – Social insurance payment obligation despite special rights

In recent years, case law related to the assessment of a managing director under social security law has steadily developed further. The Federal […]

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Customs app for complying with import rules

The Federal Ministry of Finance has released a customs and postal app (Zoll-und-Post-App) as well as a customs and travel app (Zoll-und-Reise-App). […]

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The tax treatment of reorganisation-induced additional transfers in the case of a consolidated tax group

It is the view of the fiscal administration that a merger within an existing consolidated tax group structure at fair market values under German […]

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Cross border group financing – An update on the arm’s length nature

The Federal Fiscal Court’s (Bundesfinanzhof, BFH) ruling on interest rates for shareholder loans has been a subject covered in our previous articles […]

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The ‘royalty barrier’ rule – BMF sets out the requirements for preferential regimes

Since the introduction of the ‘royalty barrier’ rule (Section 4j of the German Income Tax Act), limits have been placed on the tax deductibility of […]

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The size effect in business valuation – The causes and risks of higher-than-average returns from small companies

In the context of business valuation, it is always noticeable that, when compared with large companies, small companies generate higher-than-average […]

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Fines for employers for infringing documentary evidence requirements

As part of the implementation of EU Directive 2019/1152 on working conditions, the Act on Notification of Conditions Governing an Employment […]

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Outstanding issues related to the recapitulative statement

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has once again adjusted the German VAT application decree on the tax exemption […]

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Property purchases – New guideline for the apportionment of the purchase price

Those who buy rental properties are generally interested in allocating as high a share of the purchase price as possible to the building because only […]

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Compensation for flight delays between third countries

If a flight is delayed then an airline from the EU has to pay compensation to its passengers if the delay exceeds a certain amount of time. The ECJ […]

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Add-backs for rental charges for trade fair stand space for trade tax purposes

Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that rental charges for trade fair stand space that a company rents for exhibition […]

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Obligation to provide proof of the value of the stake in a company that has been gifted

Recently, the Munich tax court had to rule on the obligation to provide proof of the calculation of the value of the stake in a company that have been […]

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The Berlin-style will (Berliner Testament) – Dispositions by childless married couples

In a Berlin-style will (Berliner Testament) spouses mutually appoint each other as heirs and determine that the mutual estate will devolve upon a […]

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Cryptocurrencies – Classification for tax purposes and taxation

In recent years, cryptocurrencies have acquired ever greater significance. There are nevertheless taxation issues that also need to be considered in […]

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Intragroup international assignment of employees – Who has to withhold the payroll taxes?

In the case of an intragroup international assignment of an employee it is possible that the domestic (German) hosting company would become the […]

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Inheritance/gift tax – Equitable measures in the case of falling short of the minimum aggregate wage level due to the pandemic

The inheritance/gift tax relief for business assets or shares in corporations depends on, among other things, the aggregate wages of the business […]

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