The so-called Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz, PStTG) has been in force since 1.1.2023. This Act obliges digital […]
Changes to the Valuation Act (Bewertungsgesetz, BewG) came into force together with the 2022 Annual Tax Act (Jahressteuergesetz 2022, JStG 2022). The […]
According to a German supreme court ruling, those who dispose of their businesses and, in return, allow recurring payments to be made to them (e.g. a […]
In 2022, inflation accelerated markedly around the world. In view of the large number of significant consequences for businesses and consumers, the […]
Many banks and Sparkassen [savings banks] have been trying for months to enforce their new terms and conditions. Recently, the Hanover regional court […]
In the last article, in January, with regard to the taxation of photovoltaic systems, we looked at the new regulations applicable to income tax that […]
In the case of transactions between affiliated companies, the fiscal administration likes to presume that these companies invoice each other not in […]
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