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In its letter on 8 August 2025, the Federal Ministry of Finance (BMF) clarified the classification of revenue from online event services in cases where services are combined. The VAT Application Decree (AEAO) has been adapted and expanded accordingly. In addition to this specification, the Federal Ministry of Finance has also dealt with when the scope of this provision is to apply. This letter completely replaces the letter dated 29 April 2024.

For companies and creators: Basics, news, opinions and practical tips – always up to date.

The tax authorities have currently got their sights on influencers – will this be followed by a second wave, with the focus moving from the influencers to the companies they collaborate with? Is your company prepared for this second wave and does your influencer marketing comply with tax and social insurance requirements? It can be expected that sponsoring and incentives will again also be closely examined.

The introduction of a Tax Compliance Management System (Tax CMS) is often a complex project. In practice, there are various pitfalls: for example, different priorities, scarce resources and technical hurdles. To successfully master these pitfalls, corresponding experience from comparable projects is required.

The European Defence Fund (EDF) offers companies and institutions in the defence industry promising opportunities. Thanks to large financial grants, established market participants can develop new areas of business and make a decisive contribution to a secure Europe. At the same time start-ups and small and medium-sized enterprises (SMEs) get unique opportunities to establish themselves with innovative technologies. And those who are already successfully offering products and services in the civil market absolutely must check whether their services can be meaningfully put to use in the civil-military arena. In this article you will find out what companies and projects are eligible and what conditions need to be fulfilled.

Over the last seven years, Grant Thornton’s International Business Report (IBR) has shown a concern about the impact of energy costs on business across the global mid-market.

On 6 August 2025 the Federal Ministry of Finance (BMF) sent its draft bill on the German Minimum Tax Amendment Act (MinStAnpG) to the industry associations. The bill contains extensive amendments to the Minimum Tax Act (MinStG; Pillar 2), implements the DAC9 Directive and adds relevant provisions to the Income Tax Act (EStG) and the Foreign Tax Act (AStG). The main points are new rules to prevent avoidance strategies related to global minimum tax, abolishing the royalty deduction limitation rule and changes to the controlled foreign corporation rules.

In an increasingly globalised economy, companies are increasingly turning to outsourcing their international financial processes. The primary focus here is on efficiency gains and the associated cost savings. But it is precisely in the area of tax and compliance outsourcing that the more targeted use of internal resources, risk minimisation and access to specialised expertise are coming to the fore. However, in addition to the opportunities, these international projects also bring with them a multitude of challenges. Recognising and proactively managing these is crucial to the success of the project.

In its judgment of 27/11/2024 (case I R 23/21), the Federal Fiscal Court (Bundesfinanzhof – BFH) held that holding partnerships engaged purely with management may act as the controlling company within a consolidated corporation tax group, even if they do not provide any intra-group services for compensation. This decision constitutes a significant expansion of the understanding of commercial activity as defined by the Corporation Tax Act (KStG) (sections 14(1) no. 2 sentence 2) and the Income Tax Act (EStG) (section 15(1) sentence 1 no. 2).

Transfer prices are increasingly a focus for national and international tax authorities. The regulatory requirements are developing dynamically, while tax audits are becoming ever more thorough and complex. Companies’ resources are under more and more pressure. They are facing the need to align their transfer pricing systems strategically and prioritise topics. An individually developed transfer pricing strategy is essential to minimise risks and avoid tax disputes. At the same time, opportunities are presenting themselves – more transparency in intercompany relations, the use of structured data and digitally supported processes.

What do the expected future German government’s plans look like for private equity clients, family offices and family businesses? In this briefing, we analyse the coalition agreement to see what tax changes private clients can expect in the new parliament and why it’s crucial to consider business and personal succession now.

Operators of digital platforms must submit their report of traders on their platform to the Federal Central Tax Office (BZSt) by 31 January 2025. Find out what you need to do in this article.

In a Circular on 28 June 2024 the Federal Ministry of Finance announced that from 2025 there will be a Germany-wide requirement to report on electronic cash registers. This rule had been suspended until now because of a lack of technical implementation on the level of German Tax Offices. Now that this function has been added to the German online tax return portal www.elster.de, the conditions have now been met for the businesses concerned to fulfil this reporting requirement.

In a landmark judgment dated 3 December 2024, the German Federal Fiscal Court (Bundesfinanzhof) opened the door for German-resident beneficiaries of third-country family trusts, family foundations, and similar structures to potentially be exempt from German CFC (Controlled Foreign Corporation) taxation.

On 11 March 2025 the Council reached an agreement on the exchange of information for GloBE Information Returns (GIR) for companies affected by Pillar Two. This is designed to create a Union-wide basis for the automatic exchange of information on GloBE Information Returns. For companies with Pillar Two duties, this means that in future they will be able to file their GIR centrally in only one member state. DAC9 thereby provides a substantial simplifica-tion for multinational and large German groups of companies that fall under the German Mini-mum Tax Act (MinStG).

Operators of digital platforms must submit their report of traders on their platform to the Federal Central Tax Office (BZSt) by 31 January 2025. Find out what you need to do in this article.