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The CARES Act – The US rescue package

The USA ushered in the “Coronavirus Aid, Relief and Economic Security Act“ (CARES Act) on 27.3.2020. The aid package comprises a volume of approx. two […]

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A temporary home office – Strict rules for the deduction of costs for tax purposes

On account of the coronavirus pandemic, many people are currently newly working from home (home office). The question that arises is the extent to […]

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The home office and company car taxation

While working from home, in the current situation, no regular journeys are generally being made to the employing company’s main office. In this case, […]

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GmbH (private limited company) shareholders’ meetings and resolutions – Exemptions in 2020

In the context of the coronavirus crisis, the COVID-19 Mitigation Act was newly introduced, on 27.3.2020. The Act includes simplifications with […]

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Obligations to pay rent during the crisis

In response to the COVID-19 pandemic, the German government has taken various measures to support businesses burdened with liquidity shortages. One […]

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The effects of the coronavirus crisis on the annual financial statements and the management report

Besides the not yet predictable effects of the coronavirus crisis on the economy, the question that arises is what are its accounting implications. […]

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Are eurobonds a suitable support measure for financially weak countries in the eurozone?

The issuance of so-called eurobonds is currently the subject of intense discussion (sometimes the term “coronabonds” is used). Up to now, eurobonds […]

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Changes in the area of transfer pricing rules – Part I: An overview of the important points

In conjunction with the draft law for the proposed transposition of the Anti-Tax Avoidance Directive (ATAD), the Federal Ministry of Finance […]

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Important aspects of the German Research Allowance Act – Part I: Tax-privileged R&D projects

The Research Allowance Act (Forschungszulagengesetz, FZulG) came into force on 1.1.2020. The objective here is to provide support to companies for […]

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The German Federal Ministry of Finance circular on the application of Section 4j of the German Income Tax Act (“royalty barrier”)

Local tax laws in many countries permit preferential tax treatment for certain proceeds that are realised from intangible assets (so-called […]

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