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The new guideline deals in detail with the allocation of wages in cases in which employees receive both taxable and tax-free wages in Germany. In particular, the application of the daily tax table for salary payment periods as of 1 January 2025 is addressed.

The EU is pushing the modernisation of the VAT system with the planned introduction of unionwide electronic invoicing (“e-invoices”). But in practical implementation, there are great differences between the EU Member States. In this article, we explain the main challenges that global businesses face and point out how you can safely navigate through the different coun-tries’ various plans for implementation.

Loans from shareholders and intragroup loan relationships (intercompany loans) are a popular means of structuring how liquidity is provided and distributed within a group of companies. If the debtor gets into difficulties, the creditor is usually affected not only by the loss of value or the bad debt but – if the loans are between corporations and the shareholding is at least 25 per cent – by the ban on tax deduction under Section 8b para. 3 sentence 4 f. of the Corporation Tax Act [KStG] as well.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

In asset and succession planning, real estate is often a challenge. That’s especially the case in the current real estate crisis. As disagreeable as the situation for many property owners is, it also offers potential to structure your asset and succession planning.

On 5 June 2024 the German government published the draft bill for an Annual Tax Act for 2024. Amongst other areas of German income taxation, the bill especially includes changes and new regulations that affect the area of tax restructuring, which can be seen, at least in part, as a response by the legislature to recent judgments by the German Federal Constitu-tional Court and Federal Fiscal Court. In this article, we take a look at the proposed changes and their potential effects.

Federal Ministry of Finance allows nationals of EU or EEA member states with residence or habitual abode in Switzerland to apply for voluntary income tax filing in Germany.

On 17 July 2024 the German government adopted a growth initiative to boost Germany’s attractiveness, competitiveness and innovative strength as a place to do business. In addition to simplifying tax law, tax concessions for overtime and foreign skilled workers are intended to make Germany more attractive as a place to do business.

Including an increase in funding volumes and faster payout. We’ve put the most important details together below.

Two changes to the German Foreign Tax Act (Außensteuergesetz – AStG) will affect the treatment of intercompany cross-border financing transactions for tax periods from 2024. This post summarizes the new rules.

A new report from the OECD provides fixed margin ranges for limited risk distribution and commissionaire activities. The report forms an annex to the OECD Guidelines but it is currently unclear if Germany will apply the rules.

In this article, you can read about the challenges that arise when preparing a purchase price allocation.

The Growth Opportunities Act entered into force at the end of March 2024. It contains many changes to tax which companies can benefit from. We give you an overview of the most important new developments and point out where you need to take action.