On 8.12.2022, as part of its VAT in the Digital Age (ViDA) initiative, the EU Commission published a much-noted draft directive. The focus here was on […]
Since 1.1.2020, businesses have had to comply with the new legal provisions of the Cash Register Anti-Tampering Ordinance (Kassensicherungsverordnung, […]
In a pivotal ruling, the Federal Labour Court decided that a woman may claim the same remuneration as her male colleague for the same or equivalent […]
The Directive (EU) 2019/2121 (Directive on Cross-Border Conversions) had to be transposed into national law by 31.1.2023. It will introduce, for the […]
To encourage the new construction of rental apartments, in 2019 already, German lawmakers introduced a special depreciation allowance of up to 5% per […]
The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has published a new model form for a certificate for VAT purposes in cases of […]
An expense will be deemed to be a pass-through expense if the business that collects and disburses such amounts merely acts as an intermediary in the […]
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