Latest news

The entitlement to child benefit continues to exist even after the child’s 18th birthday and at least until their initial vocational training has been […]

The draft of the 2022 Annual Tax Act (Jahressteuergesetz, JStG) contains – besides many other changes (please see our previous report) – amendments to […]

There is sometimes a desire not to bequeath wealth that has been built up in accordance with the statutory succession rules. This can moreover be […]

Deductions for childcare costs may generally be claimed in your tax return. It is however questionable how spouses who live in permanent separation […]

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has announced that it is pooling forces of the state in a newly created […]

Input tax deduction for items that are used not just for business purposes requires these items to be promptly allocated to business assets. Recently, […]

If a car parking space renter does not actually use their space at all then a question that arises is whether or not a vehicle that has been illegally […]

Russia’s war on Ukraine triggered an energy crisis and clearly demonstrated the need to switch to a climate-neutral energy supply. The German Federal […]

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

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

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

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

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

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). […]

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

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

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 […]

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

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

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