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The amendments to the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG), which have been planned for a longer time already, will now […]

Many students typically have part-time jobs whilst they are studying, e.g., in the restaurant and catering industry or in the area of events. Over the […]

In Part I of our series we considered the economic rationale for carve-outs and the current developments in the M&A market. There now follows, first […]

In a previous article we reported on the option to instantly write off digital assets in the tax accounts in accordance with a Federal Ministry of […]

After the first draft law for the introduction of a Remote Working Act (Mobile-Arbeit-Gesetz, MAG) foundered, in October 2020, even prior to an […]

Since 1.1.2014, all companies that export within the EU have had to submit a so-called entry certificate (Gelangensbestätigung) to the tax office in […]

Real estate transfer tax is generally incurred when a property is purchased. According to a decision that was recently announced by the Federal Fiscal […]

The Federal Government presented a draft Act on the Modernisation of Corporation Tax Law on 17.3.2021. This also aims to internationalise corporation […]

Following the end of the Brexit transition period, the United Kingdom (UK) officially ceased to be a part of the EU at the beginning of 2021. While […]

On 5.3.2021, the Bundesrat (upper house of German parliament) passed the Third Coronavirus Tax-Related Assistance Act. A key aspect in terms of the […]