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The Federal Fiscal Court (Bundesfinanzhof, BFH) had already expressed its doubts about the constitutionality of interest rates on tax arrears and, […]

Influencers who operate on social medial networks where they earn their money by promoting products or lifestyles should be aware of the tax pitfalls […]

In a previous article we had already reported on the Law Amending the Real Estate Transfer Tax Act (Gesetz zur Änderung des Grunderwerbsteuergesetzes, […]

The European Court of Justice (ECJ) has grappled with the issue of the applicable time limits with respect to the allocation to business assets for […]

The development towards a digitalised work environment has accelerated rapidly since the beginning of the coronavirus pandemic. This will also affect […]

In times of the coronavirus pandemic, it has not been uncommon to have travel restrictions and these can make it necessary to postpone or cancel a […]

In the event of a looming crisis at a GmbH [German limited liability company], a question that frequently arises for shareholders is whether or not […]

The fiscal administration has revised its wide-ranging letter on the application of tax incentives for occupational pension schemes and has regulated […]

During the coronavirus pandemic, the temporary suspension of in-class teaching at many schools has given rise to considerable gaps in knowledge for […]

When employees go on business trips the rule is that the travel costs that they paid for themselves can be deducted as work-related costs in their tax […]