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Changes in the area of transfer pricing rules – Part II: Approach for precisely defining the arm’s length principle

As already described in Part 1, important changes in the area of transfer pricing rules along with the EU’s Anti-Tax Avoidance Directive (ATAD) are […]

News

Tax benefit for energy-related building measures – Level of funding, eligibility criteria and model certificates

Since the start of the year, a tax benefit has been applicable under Section 35c of the German Income Tax Act (Einkommenssteuergesetz, EStG) for […]

News

Patent law – The reform aimed at creating patents valid throughout the EU is close to completion

Up to now, patents have had to be separately registered in each individual EU country even though there is a European Patent Office. It was not […]

News

Protection against dismissal for data protection officers

According to the Federal Labour Court (Bundesarbeitsgericht, BAG) a reduction in the workforce will result in the special protection against dismissal […]

News

Reduced VAT for continuous services – An addendum is necessary for agreements without a dynamic clause

If continuous services are separable services and these can be invoiced for shorter time periods then, according to the 2nd Coronavirus Tax-Related […]

News

Intra-Community triangular transactions – Retroactive rectification in the case of invoice correction?

In the context of an intra-Community triangular transaction, an invoice correction has a retroactive effect back to the date on which the invoice was […]

News

Extended trade tax deduction – Letting of operating equipment along with a building is excluded

When business enterprises calculate their trading profit (the assessment base for trade tax) they are allowed to deduct a flat rate of 1.2% of the […]

News

Rights to information where a subletting request is refused

If tenants wish to sublet their flats they generally have to request permission from their landlords. As a general rule, the landlords should then […]

Blog

‘Temporary loss carryback’: The advantage can even be reaped for final tax assessments for 2019!

A comprehensive and simplified loss carryback for income and corporation tax from 2020 to 2019 was adopted on 29 June 2020 within the second Corona […]

Blog

Change in value-added tax – civil law consequences

On 3 June 2020, the coalition parties agreed in the coalition committee on an economic stimulus and crisis management package, which includes, among […]

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