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.

Global Mobility | International Tax Law / Transfer Pricing | Corporate and Group Tax Law
13.03.2024 | Dr. Sven-Eric Bärsch, Dr. Daniel Keuper M.Sc.
New administrative guidance on the place of effective management
The increased mobility of individuals can also have far-reaching consequences for companies. The place of effective management (Sec. 10 General Tax Code, referred to as…
International Tax Law / Transfer Pricing
08.03.2024 | Michal Fabian Kühn, Barbara Sarrazin
Update United Kingdom (UK): Contemplated changes to the ‘non dom’ regime
In the UK’s Spring Budget on 6 March 2024, the Chancellor of the Exchequer of the current Conservative government, Jeremy Hunt, proposed a new tax system  that would…
Indirect Taxes
29.02.2024 | Rainald Vobbe
Latest developments on biggest EU customs reform since 1968 - First vote
Following concerns with the current framework, the European Commission proposed large reforms of the EU’s customs legislation in the first half of 2023. Since then, the…
International Tax Law / Transfer Pricing | Tax Law | Corporate and Group Tax Law
23.02.2024 | Dr. Carsten Quilitzsch LL.M., Gabriel Hörnicke LL.M., Stefanie Rötting LL.M.oec.
Position of the German tax authorities on Service PEs
A permanent establishment (“PE”) is a key factor in establishing a limited tax liability in Germany. Also, German trade tax depends on the existence of a PE in Germany.…
International Tax Law / Transfer Pricing | Tax Law | Corporate and Group Tax Law
23.02.2024 | Dr. Christoph Klein, Yannick Barbu LL.M., Licencié en droit
New administrative guidance on „home office“ permanent establishments
Have we escaped the daily commute? Remote working has significantly increased in recent years, accelerated by the recent pandemic. More and more companies have been…
International Tax Law / Transfer Pricing | Tax Law | Corporate and Group Tax Law
23.02.2024 | Dr. Sven-Eric Bärsch, Dr. Daniel Keuper M.Sc.
German tax authorities specify requirements for permanent establishments
Due to their function as a tax nexus, the existence ("whether") of international permanent establishments (“PEs”) is increasingly becoming a reason for tax disputes with…
Transactions / M&A
16.10.2023 | Dr. Tim Zinowsky, Dr. Martin Fochmann
Foreign Subsidies Regulation: EU-Meldepflicht für M&A-Transaktionen
Seit letzter Woche gilt sie, die Meldepflicht für M&A-Transaktionen gemäß der sog. Foreign Subsidies Regulation, kurz: „FSR“. Die entsprechende EU-Verordnung 2022/2560…
Tax Law | Indirect Taxes
21.07.2023 | Rainald Vobbe, San Kim
Planned VAT changes in Germany – mandatory e-invoicing
The German Federal Ministry of Finance (Bundesministerium der Finanzen – BMF) has published a draft of several changes in German tax law with the Act to Strengthen Growth…
International Tax Law / Transfer Pricing
17.07.2023 | Christoph Hawlitschek LL.M. (San Francisco)
European Commission proposes FASTER Directive to optimise the process of withholding tax relief
Introduction On 19 June 2023, the European Commission published a proposal for a Council Directive “On Faster and Safer Relief of Excess Withholding Taxes”, or simply…
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