News

The planned introduction on 1.1.2020 has already been postponed several times, initially, on account of technical impossibility and, subsequently, […]

Partnership agreements frequently contain provisions that provide for financial settlements for outgoing partners that sometimes fall significantly […]

In two sets of legal proceedings, the Federal Fiscal Court (Bundesfinanzhof, BFH) annulled tax court decisions because the reviews of add-back […]

The 10th Amendment to the German Act Against Restraints of Competition (Gesetz gegen Wettbewerbsbeschränkungen, GWB) will subject large digital […]

Over the course of 2020, most companies have been directly affected by the coronavirus pandemic, particularly during the lockdowns. To record the […]

Under applicable business tax law, dividends among corporations remain virtually tax-free. Ultimately, a corporation only has to pay 1.5% in tax on […]

If it is not possible to determine that the recipient of a service operates its business abroad then it should be assumed that the recipient’s […]

The European Court of Justice (ECJ) recently considered the issue of the VAT treatment of hosting services in a data centre. The issue was whether or […]

The distinction between “supply and installation” (Werklieferung) and “installation service” (Werkleistung) frequently leads to discussions […]

After receipt of notification of an administrative order there is normally one month’s time to appeal against this same administrative order (e.g. tax […]