News

Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited scope to provide proof of an actual […]

Tax saving potential cannot be generated by rotating the holdings of two shareholders in a GmbH [German private limited company] among each other if […]

In recent years, trade tax add-backs have frequently been the subject of disputes between taxpayers and the fiscal administration. Tax audits rarely […]

In the course of the energy transition process, electromobility is being encouraged in a number of ways. It will also be necessary to develop the […]

While, in the past, sales revenue and profit were regarded as the sole criteria for economic success, these days, companies also have to be judged on […]

The ‘Act for better protection of whistleblowers as well as for the transposition of the EU directive on the protection of persons who report breaches […]

On 22.3.2023, the EU Commission presented a draft directive on common criteria against greenwashing and misleading environmental claims. The […]

Employers are able to provide an attractive benefit to their employees in the form of tax-free payments for health promotion up to a value of €600 per […]

When children are studying or undertaking vocational training their parents frequently help them out financially. If the child does not live at home […]

Under the German Foreign Transactions Tax Act, exit tax has to be paid by those who hold substantial stakes in a corporation (at least 1%) and who […]