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Major changes to international tax law as of 1.1.2024

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act (Artikelgesetz) through which tax regulations that […]


E-invoicing in Germany – Preparations are required

In a previous article we already had a report on the EU’s VAT in the Digital Age (ViDA) initiative and plans by the EU Commission to […]


Determining ‘fair’ business value – Adjustments for heightened uncertainty

Business valuation already previously frequently resulted in arguments about the ‘correct’ or ‘fair’ value. In our times of war in Ukraine, high […]


New forms of working – ‘Remote Work’ and the ‘Workation’ (Part I)

Advances in technology have made it possible for employees in various professional fields to work remotely – from virtually anywhere in the world – […]


The modernisation of German partnership law – A need to review the GbR and other partnerships

The Act on the Modernisation of Partnership Law (Gesetz zur Modernisierung des Personengesellschaftsrechts, MoPeG) has now been approved by the […]


Is living space illegally repurposed when it is used by holidaymakers?

When rental apartments are rented out via online portals there is a risk that the actual use of the living space will be different to the one that was […]


Shorter useful life – How faster tax depreciation of real estate can be achieved

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


Reciprocal sales – Rotating holdings at below their value will not be recognised for tax purposes

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


Update on trade tax add-backs of rental and lease payments

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


E-charging stations – Accounting for their acquisition and maintenance by companies

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 […]

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