Large projects normally extend over longer time periods. From a financial accounting perspective, the question that arises is: in which financial year […]
On 1.1.2023, Germany will replace Hartz IV [its means-tested basic income scheme] with the so-called Citizens’ Basic Income [in German: Bürgergeld] as […]
The previous report already included a question relating to the application of the limitation period to unexpired leave entitlement that was referred […]
The ‘Dieterle clause’ is primarily used for the last will and testament of divorced persons. In doing so, a testator can ensure that a divorced spouse […]
If business functions are relocated from Germany to affiliated foreign companies or permanent establishments then the German fiscal authorities will […]
The entitlement to child benefit continues to exist even after the child’s 18th birthday and at least until their initial vocational training has been […]
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