Within the framework of determining trade tax, the German Trade Tax Act provides for the adding back of debt service charges in some cases. According […]
The sale of goods is normally subject to VAT. By contrast, banking and financial services are VAT-exempt. The Hesse tax court has now decided what the […]
Over the last few decades, the importance of a systematic M&A process has grown steadily for compliance reasons and, in doing so, has been subject to […]
If a tax audit results in additional taxes then the question that arises is whether the tax arrears have to be taken into account in the year to which […]
In many rental agreements the tenants are required to carry out decorative repairs. A local court in Nuremberg, in its ruling from 18.1.2019, decided […]
Travel costs for work-related activities away from home are generally deductible as professional expenses. Recently, the Münster tax court dealt with […]
The new rules in the 2019 Annual Tax Act concerning tax incentives for electromobility have created many tax advantages for both employers as well as […]
In a circular from 20.11.2019, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) revised its administrative guidance on Section […]
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