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In the case of transactions between affiliated companies, the fiscal administration likes to presume that these companies invoice each other not in […]

A course of study in a foreign country usually entails additional costs. Whether or not and to what extent the costs of studying abroad – especially […]

In the case of partnerships, a partner may normally deduct losses, for tax purposes, solely up to the amount of the contractually agreed capital […]

The ECJ has expressed its view on the question of whether or not an agreement may be regarded as an invoice and the criteria that would have to be […]

The auditing standards of the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) (IDW AuS) that are currently applicable […]

In 2019 already, the ECJ decided that Member States would have to adopt national legislation that would oblige employers to set up a system for […]

These days, correspondence between companies mainly takes place via e-mail. However, you should be aware that e-mails quickly make their way to the […]

Real estate transfer tax (RETT) is payable not just on property acquisitions. It can also arise if, for example, as a result of a unification of […]

If extensive maintenance and modernisation measures are carried out at rental properties within three years of acquiring them then there would be a […]

In some German federal states, the installation of photovoltaic (PV) systems on all new non-residential buildings – on company rooftops or production […]