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Companies must protect data even better. There is the risk of action for damages if data subjects lose control of their personal data for even a short while.

After resolution in the Bundestag on 18 October 2024, the Bundesrat, the upper house, approved the Annual Tax Act 2024 (JStG 2024) on 22 November 2024. The Act should now be promulgated shortly. Below, we let you know about selected changes to business taxes.

Poland will be among the first countries to implement mandatory e-invoicing for B2B transactions, starting in February 2026. As part of our series “E-invoicing in the EU” we will cover Poland’s experiences with the progression of this new regulation, changes to expect for businesses operating in Poland, and highlight how the Polish Grant Thornton firm approaches the implementation challenge.

The use of online marketplaces, automated storage systems and digital payment systems has made retail more efficient, but also more susceptible to cyber-attacks. In light of this, the EU NIS2 Directive is becoming increasingly more important.

Producers of single-use plastic products must be registered on the German Environment Agency’s DIVID platform by 31 December 2024 – for the first reporting year of 2024. Find out what you need to do in this article.

From 1 January 2025, German businesses will have to be able to receive and process e-invoices. Which challenges does the retail sector have to be aware of at the end of the year, and how can it make use of the opportunities it brings?

In this post, we let you know the details and show you what to pay attention to with practical im-plementation.

The German Bundestag has introduced exit taxation on investments at record speed. The Bundesrat, the upper house, didn’t ratify yet but is expected to assent to the new rules so that they might enter into force starting on 1 January 2025.

The legislator has amended the transfer pricing documentation obligations, which were tightened at the end of 2022, and brought forward their application significantly. The following article explains what companies should now bear in mind.

If the person giving third-party notice does not provide information on an upcoming date for proceedings, the information on the status of the dispute under Section 73 of the German Code of Civil Procedure (Zivilprozessordnung – ZPO) is considered incomplete. The third-party notice thereby neither has the effect of suspending the statute of limitations in terms of material law nor that of procedural intervention. This is what Düsseldorf Higher Regional Court decided in its judgment of 16/05/2024 (2 U 75/23), cf. IBRRS 2024, 2416.

The Federal Court of Justice’s decision on ambiguous terms related to the environment (specifically, the case was about using “climate neutral” in relation to confectionery, but it also applies generally to terms like “carbon-neutral”, “greenhouse gas neutral”, “environmentally friendly”, etc.) set strict standards on environmentally related advertising. Companies must already be clear and unambiguous in their advertising when using terms related to the environment, otherwise they can face cease and desist letters from associations or competitors. They can also receive bad publicity for greenwashing.

Italy was the first country in the EU to implement mandatory e-invoicing as of January 2019 in the B2B and B2C segment. As part of our series “E-invoicing in the EU” we highlight the growing relevance of e-invoicing by examining Italy’s successful implementation and offer valuable insights for businesses that are looking to navigate this change.

The EU Commission’s ViDA initiative marks a new era in VAT compliance. In future, digitalisation will be the key step to optimising processes and meeting new requirements. Tax engines can play an important role here.

The Federal Fiscal Court (Bundesfinanzhof) had already blocked applying expanded trade tax reductions to lettings between two controlled companies belonging to the same consolidated tax group in the past. According to the Federal Fiscal Court’s latest judgment, of 11/07/2024 (III R 41/22), this is also to apply if the renting controlled company sublets the properties to third parties. This may result in additional tax burdens in the consolidated tax group in the subletting model.

The EU list of non-cooperative jurisdictions for tax purposes (EU blacklist) was updated on 8 October 2024. This has implications for the application of the Tax Haven Defence Act (StAbwG) for the countries concerned. Extended defensive measures will also apply to some of the remaining tax havens on the list from 2025.

If a construction contract is terminated for an important reason under Section 8(2) of the German Construction Contract Procedures (VOB/B), this is valid and permissible for insolvency law. But creating a set-off situation (payment of work against claims for damages) is detrimental to the creditor and can be contested.