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The 2020 Annual Tax Act – Important changes to German income tax law

In September, the lower house of the German parliament [Bundestag, BT] had already passed the Draft of the 2020 Annual Tax Act (BT printed matter […]

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XRechnung format is mandatory when issuing invoices for public sector contracts

Since 27.11.2020, German federal agencies have only been paying invoices issued and submitted electronically in the XRechnung format. At the level of […]

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Clarification by the Federal Ministry of Finance on the tightening of regulations for intra-Community deliveries

Additional legal requirements for the tax exemption of intra-Community deliveries have had to be complied with already since 1.1.2020. The Federal […]

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New notice periods for external managing directors could potentially seriously disadvantage them

The Federal Labour Court [Bundesarbeitsgericht, BAG], in a recent ruling, amended the case-law on notice periods for external managing directors. This […]

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Coronavirus effects for transfer prices – Reviewing and adjustment requirements

Multinational groups of companies have to grapple not just with the challenges of national tax law, but also the effects on their transfer pricing […]

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Disclosure requirements – Implementing the European Single Electronic Format (ESEF)

From 1.1.2021, companies that have issued securities on an organised market will have to publish their annual financial statements in accordance with […]

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The GmbH – Bonus inflow in the case of a delay in the approval of the annual financial statements

According to a court ruling, in the case of controlling shareholding managing directors it should be assumed that an inflow of income could be deemed […]

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Contributions – Blocking period violation in the case of a merger at book value

There are a number of German Reorganisation Tax Act provisions that have to be taken into account in the case of reorganisations. In particular, […]

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Online retailing – Value added tax is going to be restructured

Online retailers and online marketplaces will have to accommodate numerous changes related to VAT from 1.7.2021 at the earliest. These changes are […]

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Recognition for tax purposes of TSS costs for cash register systems

The planned introduction on 1.1.2020 has already been postponed several times, initially, on account of technical impossibility and, subsequently, […]

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