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Online retailing – Value added tax is going to be restructured

Online retailers and online marketplaces will have to accommodate numerous changes related to VAT from 1.7.2021 at the earliest. These changes are […]

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Recognition for tax purposes of TSS costs for cash register systems

The planned introduction on 1.1.2020 has already been postponed several times, initially, on account of technical impossibility and, subsequently, […]

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Gift tax in the case of a partner’s financial settlement that is “below fair value”

Partnership agreements frequently contain provisions that provide for financial settlements for outgoing partners that sometimes fall significantly […]

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The requirements for reviews by tax courts of add-back estimates

In two sets of legal proceedings, the Federal Fiscal Court (Bundesfinanzhof, BFH) annulled tax court decisions because the reviews of add-back […]

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Competition law changes for large digital companies and medium-sized enterprises (10th Amendment to the German Act Against Restraints of Competition)

The 10th Amendment to the German Act Against Restraints of Competition (Gesetz gegen Wettbewerbsbeschränkungen, GWB) will subject large digital […]

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EBITDAC – A new performance indicator in financial reports; its validity is however questionable

Over the course of 2020, most companies have been directly affected by the coronavirus pandemic, particularly during the lockdowns. To record the […]

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Minimum shareholding – Is beneficial ownership sufficient for tax exemption?

Under applicable business tax law, dividends among corporations remain virtually tax-free. Ultimately, a corporation only has to pay 1.5% in tax on […]

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Provision of electronic services – Is the principal place of business at home or abroad?

If it is not possible to determine that the recipient of a service operates its business abroad then it should be assumed that the recipient’s […]

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Place of performance for VAT purposes in the case of hosting services in a data centre

The European Court of Justice (ECJ) recently considered the issue of the VAT treatment of hosting services in a data centre. The issue was whether or […]

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New definition of the concept of “supply and installation” (Werklieferung)

The distinction between “supply and installation” (Werklieferung) and “installation service” (Werkleistung) frequently leads to discussions […]

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