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New codes in tax return forms A tension between transparency and criminal tax law

In a circular dated December 29, 2025, the Federal Ministry of Finance announced changes to fields in, among other things, the • 2026 advance VAT return • 2026 yearly VAT return • special advance payment of VAT for 2026 • income tax return 2025.

Katharina Lehner
Dr Martin Weiss
Wiebke Werner
| 11 min read | 04 Mar 2026
New legal requirements on businesses EU regulation of the digital economy

The EU is creating a new legal framework for digital business models. Legislation like the Digital Markets Act, Digital Services Act, Data Act and AI Act includes a multitude of provisions that have to be complied with and legally implemented.

Klaus Brisch
Marco Müller-ter Jung
Wiebke Werner
| 6 min read | 27 Feb 2024