News

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in […]

We have had no less than two rulings on German tax groups for VAT purposes within a short space of time. For one thing, the Federal Fiscal Court […]

The German government introduced ‘energy price brakes’ in response to the sharp increases in energy prices and the enormous economic burdens […]

The effects of compound interest while building assets are mainly impacted by the tax implications. This report discusses the consequences of rising […]

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees who had to isolate in quarantine at […]

In the business sphere, a death could pose an existential threat, particularly if there has been no structured succession planning and no succession […]

If a GmbH [private limited company] ceases to comply with certain obligations, such as, e.g., transferring the payroll tax, then the local tax office […]

When a move to a foreign country follows the termination of an employment relationship a question that arises is which of the two countries will have […]

Businesses that give their employees additional days off from work in the form of age-related free time can create tax-lowering provisions for this.

The ECJ has stated its position on a request from Austria for a preliminary ruling. This ruling is also applicable to German VAT law and will also […]