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Second German Coronavirus Tax-Related Assistance Act – Measures for businesses

In view of the continuing coronavirus crisis, on 3.6.2020, Germany’s Coalition Committee agreed a comprehensive package of measures to boost economic […]

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Check-the-box in Germany, too – Partnerships will be able to opt for corporation tax in the future

The package of measures to boost economic recovery, overcome the crisis and provide a future-focused stimulus, which was passed by the German federal […]

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Changes in the area of transfer pricing rules – Part II: Approach for precisely defining the arm’s length principle

As already described in Part 1, important changes in the area of transfer pricing rules along with the EU’s Anti-Tax Avoidance Directive (ATAD) are […]

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Tax benefit for energy-related building measures – Level of funding, eligibility criteria and model certificates

Since the start of the year, a tax benefit has been applicable under Section 35c of the German Income Tax Act (Einkommenssteuergesetz, EStG) for […]

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Patent law – The reform aimed at creating patents valid throughout the EU is close to completion

Up to now, patents have had to be separately registered in each individual EU country even though there is a European Patent Office. It was not […]

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Protection against dismissal for data protection officers

According to the Federal Labour Court (Bundesarbeitsgericht, BAG) a reduction in the workforce will result in the special protection against dismissal […]

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Reduced VAT for continuous services – An addendum is necessary for agreements without a dynamic clause

If continuous services are separable services and these can be invoiced for shorter time periods then, according to the 2nd Coronavirus Tax-Related […]

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Intra-Community triangular transactions – Retroactive rectification in the case of invoice correction?

In the context of an intra-Community triangular transaction, an invoice correction has a retroactive effect back to the date on which the invoice was […]

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Extended trade tax deduction – Letting of operating equipment along with a building is excluded

When business enterprises calculate their trading profit (the assessment base for trade tax) they are allowed to deduct a flat rate of 1.2% of the […]

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Rights to information where a subletting request is refused

If tenants wish to sublet their flats they generally have to request permission from their landlords. As a general rule, the landlords should then […]

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