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.

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…
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…
International Tax Law / Transfer Pricing
01.07.2024 | Prof. Dr. Sven-Eric Bärsch, Dr. Sven Kluge
New Guidance on Germany’s APA Programme for Transfer Pricing Purposes
The German tax authorities (GTA) have updated their administrative explanations on Advance Pricing Agreements (APAs) providing guidance on how they interpret the APA…
Indirect Taxes | Tax Law
07.06.2024 | Rainald Vobbe, David Schumacher
VAT and the supply of tickets for major sporting events
Invitations and free tickets to sporting events handed out by companies (to employees, business associates or as part of sweepstakes) are very popular. Not least due to…
Compliance
28.05.2024 | Dr. Christian Hick
The 2024 Annual Tax Act Draft: Extending limited tax liability on employment income
The 2024 Annual Tax Draft provides for an extension of the income from employment that is subject to limited income tax liability. The new section 49(1) no. 4 letter f of…
Indirect Taxes | Tax Law
17.05.2024 | Rainald Vobbe, Dr. Charlotte Pötters
New VAT rules for online events: What providers now need to know!
Being online has become a firm part of our lives. This has been accelerated in no uncertain terms by the COVID-19 pandemic and the resulting lockdowns. As such, it’s no…
Compliance
26.04.2024 | Dr. Irka Zöllter-Petzoldt, Willi Hampe
European Supply Chain Directive adopted – Further tightening of supply chain compliance
Since the beginning of the year, companies with more than 1,000 employees in Germany have had to contend with the (German) Supply Chain Due Diligence Act (the LkSG).…
Tax Law | Indirect Taxes | Tax Technology
24.04.2024 | Julian zum Bruch LL.M. (Edinburgh), Max Dietrich
New e-invoicing requirements are on their way
Worth the wait ... The Growth Opportunities Act passes Finally, the Growth Opportunities Act passed on March 27, 2024. It has lead to a significant change to the German…
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