On 20.1.2021, the German government put forward draft legislation with the aim of making Germany a more competitive and attractive financial centre […]
In recent decisions on commercial lease agreements, two Higher Regional Courts (Oberlandesgericht, OLG) simultaneously ruled on adjustments made to […]
The Fiscal Code (Abgabenordnung, AO) contains a reporting obligation on the basis of which German taxpayers have to notify their competent tax offices […]
Where employment contracts are between close relatives the salary payments can be deducted as business expenses if they comply with the arm’s length […]
Shortly after his inauguration, on 20.1.2021, the new President, Joe Biden, started reversing many of his predecessor’s decisions and providing new […]
On 20.1.2021, the German Federal Cabinet adopted the draft bill on the Modernisation of Withholding Tax Relief and the Certification of Capital Gains […]
A shareholder may generally receive payments free of tax if they originate from the profit distributions of a corporate body and if these payments can […]
A so-called functional holding company or management holding company is deemed to be a business that has to register for VAT if its sole purpose is […]
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