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Further concessions for making bicycles and e-bikes available for use

The new rules in the 2019 Annual Tax Act concerning tax incentives for electromobility have created many tax advantages for both employers as well as […]


New Federal Ministry of Finance circular on the transfer of partnership interests for no consideration

In a circular from 20.11.2019, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) revised its administrative guidance on Section […]


The OECD has proposed a global minimum tax

Ensuring that businesses that operate across borders pay a global minimum tax is supposed to limit international tax competition. To this end, the […]


Finance leases – New guidelines for classification for VAT purposes

Deciding whether, for VAT purposes, a finance lease agreement should be assessed as being a supply (purchase) or other services (rent) would, at […]


Description of items supplied that is shown on invoices – The Federal Fiscal Court rejects excessive requirements

We already reported on a case that was pending at the Federal Fiscal Court (Bundesfinanzhof, BFH) where the point at issue was how precise does the […]


Act to Transpose the Second Shareholder Rights Directive – Strengthening shareholder rights

The Act to Transpose the Second Shareholder Rights Directive (Gesetz zur Umsetzung der zweiten Aktionärsrechterichtlinie, ARUG II) came into force at […]


Liability – The extent of the discretionary authority to choose when asserting claims against managing directors

The liability of managing directors is usually more extensive than that of non-managerial employees because managing directors are not dependent […]


Chain transactions – Classifying the movement of goods for VAT purposes

The European Court of Justice (ECJ) currently has to deal with the question of which transaction in a cross-border supply chain with multiple […]


Brexit – The withdrawal agreement has been passed and yet everything has remained unchanged (to begin with)

On 29.1.2020, the EU Parliament ratified the “Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the […]


Bequeathing a family home – The tax emption ceases to apply if ownership is relinquished within a period of ten years

Spouses and life partners are able to bequeath their owner-occupied properties to surviving partners free of inheritance tax provided that the latter […]

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