Tax and law blog

Tax and law, auditing and business valuation, transactions and compliance are all fast-moving areas. What are the latest developments? And how might they affect you? Read our blog to find out more.

Crypto Assets | Compliance | Private Clients | Tax Law
12.03.2025 | Klaus Himmer M.Sc., Dr. Florian Lindermann
Germany’s Federal Ministry of Finance on cryptocurrencies and tax: new circular answers individual questions (Part II)
This blog post is Part II of our series on the newly published BMF circular addressing cryptocurrencies and tax. You can read Part I here. Revision of the explanatory…
Crypto Assets | Compliance | Private Clients | Tax Law
12.03.2025 | Klaus Himmer M.Sc., Dr. Florian Lindermann
Germany’s Federal Ministry of Finance on cryptocurrencies and tax: new circular answers individual questions (Part I)
In March this year, Germany’s Federal Ministry of Finance published a circular which should interest anyone with crypto currencies. It updated the circular on the…
Indirect Taxes
11.02.2025 | Rainald Vobbe, San Kim
BMF zur umsatzsteuerlichen Behandlung von Tankkartenumsätzen
Bei der umsatzsteuerrechtlichen Behandlung von Umsätzen im Tankkartengeschäft stellte sich spätestens nach einer Entscheidung des EuGH aus dem Jahre 2019 stets die Frage,…
Global minimum tax (Pillar 2)
15.01.2025 | Dr. Georg Bestelmeyer, Dr. Alexander Geißler, Dr. Nils Linnemann
Minimum Tax: Mandatory Group Entity Notification by 28.02.2025
Minimum Tax Group Head: Centralisation of filing and payment obligations The global minimum tax (“Pillar Two”) applies for the first time to the financial year ending in…
International Tax Law / Transfer Pricing
13.12.2024 | Prof. Dr. Sven-Eric Bärsch, Hendrik N. Schmidt M.Sc.
Germany Publishes Newly Updated Administrative Guidance on Transfer Pricing
On December 12, 2024, the German Federal Ministry of Finance (BMF) has issued newly updated Administrative Guidance governing Transfer Pricing (Administrative Principles…
Tax Law | International Tax Law / Transfer Pricing
02.12.2024 | Michal Fabian Kühn, Stephan Linseisen LL.M.
Annual Tax Act 2024: Foreign retirement plan reforms
Germany’s Annual Tax Act 2024 (Jahressteuergesetz) brings tweaks to the country’s Income Tax Act (Einkommensteuergesetz). Due to adjustments to Sec. 22 no. 5 sentence 2…
Indirect Taxes | Tax Law | Tax Technology
08.11.2024 | Dr. Andreas Erdbrügger, Julian zum Bruch LL.M. (Edinburgh)
ViDA - VAT in the Digital Age: Digitalization of VAT in the EU
After almost two years, the EU Council has reached an agreement on the “VAT in the Digital Age” legislative package. This paves the way for the Europe-wide amendment of…
International Tax Law / Transfer Pricing
23.10.2024 | Michal Fabian Kühn, Dr. Florian Lindermann
New exit tax rules for investment shares
The Annual Tax Act 2024 shall extend how an asset’s increase in value is taxed under Sec. 6 of Germany’s Foreign Tax Act (the Außensteuergesetz). One of its key measures…
Labor and Social Security Law
18.10.2024 | Dr. Christian Hick
Ministry of Finance circular of 8 October 2024: daily tax table for wage tax de-duction pushed back to 2025
In its circular of 8 October 2024, Germany’s Ministry of Finance (Bundesministerium der Finanzen – BMF) addresses the calculation of the wage tax burden in the case of…
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