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Modernisation of external tax audits – Few advantages and extensively expanded obligations

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


New reporting obligations for digital platform operators

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 German Valuation Act – Hidden inheritance tax rises due to increased property values?

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


Disposal of a business in return for a pension – Right to choose between immediate taxation and inflow taxation

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 […]


How high inflation impacts financial reporting according to HGB and IFRS

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


Data abuse fears – Claims for damages after scraping?

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


The German tax group for VAT purposes is in need of reform – Landmark ECJ judgements

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


The multi-tier group – Which is the controlling company and which is the dependent company?

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


Current accounts – Continued use does not constitute automatic consent to the new GTCs

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


Changes in the taxation rules applicable to photovoltaic systems – Part II – VAT treatment

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 […]

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