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In recent years, various measures have been taken in respect of external tax audits or tax audits (TA), which constitute important parts of tax […]

The so-called Platform Tax Transparency Act (Platt­formen-­Steuertransparenzgesetz, PStTG) has been in force since 1.1.2023. This Act obliges digital […]

Changes to the Valuation Act (Bewertungsgesetz, BewG) came into force together with the 2022 Annual Tax Act (Jahressteuergesetz 2022, JStG 2022). The […]

According to a German supreme court ruling, those who dispose of their businesses and, in return, allow recurring payments to be made to them (e.g. a […]

In 2022, inflation accelerated markedly around the world. In view of the large number of significant consequences for businesses and consumers, the […]

The General Data Protection Regulation (GDPR) brought a lot of uncertainties in its wake, but above all the promise of greater data security, too. […]

Two referrals by the Federal Fiscal Court (Bundes­finanzhof, BFH) brought before the ECJ the question as to whether or not the German regulation […]

In the event of intra-group restructuring, under certain conditions, it is possible to avoid real estate transfer tax (RETT) via the so-called […]

Many banks and Sparkassen [savings banks] have been trying for months to enforce their new terms and conditions. Recently, the Hanover regional court […]

In the last article, in January, with regard to the taxation of photovoltaic systems, we looked at the new regulations applicable to income tax that […]