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New provision in the German External Tax Relations Act for the purpose of implementing the DEMPE concept for intangible assets in the context of transfer pricing

In a previous issue we already provided information on changes in the area of transfer pricing rules that would result from the transposition of […]

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Home office vs a workroom at home

The so-called ‘home office blanket deduction’ was introduced in the German 2020 Annual Tax Act as an instrument for mitigating the consequences of the […]

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Changes to the German renewable energy levy

The draft act to ‘Alleviate the Cost Burden of the Renewable Energy Levy and to Pass on this Reduction to End-Consumers’ was passed by the lower house […]

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On the pathway to sustainability reporting – Part II: Opportunities and challenges for small and medium-sized companies

In the first of our series of three articles on sustainability reporting, we provided information on the legal foundations and the future changes at […]

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Transposition of the Whistleblower Directive into German law

The EU Whistleblower Directive (“WBD”), which came into force on 17.12.2019 already, has not yet been transposed into national law in Germany (as is […]

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The electronic signature under German employment law

Since the introduction of the German Electronic Signature Act, more than twenty years ago, an electronic signature has generally had the same status […]

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Granting loans to partnerships – Controlling influence precludes favourable withholding tax rates

Taxpayers that enter into a loan arrangement with another person will be able to take advantage of a tax rate differential, which is mostly very […]

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Mini jobs – Adjustments to earnings thresholds

The earnings threshold for marginal part-time workers will, in future, be based on a weekly working time of ten hours at minimum wage conditions. The […]

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Ukraine War – Tax treatment of the support measures

In a circular of 17.3.2022, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) instructed the fiscal administration on how to deal […]

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Another relief package from Germany’s governing coalition

In a previous issue, we reported on the relief package introduced by Germany’s governing coalition, on 23.2.2022, in view of rising energy costs and […]

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