Skip to content

You are here:


Filter news and blogs by category


Modernisation of external tax audits – Few advantages and extensively expanded obligations

In recent years, various measures have been taken in respect of external tax audits or tax audits (TA), which constitute important parts of tax […]


New reporting obligations for digital platform operators

The so-called Platform Tax Transparency Act (Platt­formen-­Steuertransparenzgesetz, PStTG) has been in force since 1.1.2023. This Act obliges digital […]


Changes to the German Valuation Act – Hidden inheritance tax rises due to increased property values?

Changes to the Valuation Act (Bewertungsgesetz, BewG) came into force together with the 2022 Annual Tax Act (Jahressteuergesetz 2022, JStG 2022). The […]


Disposal of a business in return for a pension – Right to choose between immediate taxation and inflow taxation

According to a German supreme court ruling, those who dispose of their businesses and, in return, allow recurring payments to be made to them (e.g. a […]


The German tax group for VAT purposes is in need of reform – Landmark ECJ judgements

Two referrals by the Federal Fiscal Court (Bundes­finanzhof, BFH) brought before the ECJ the question as to whether or not the German regulation […]


The multi-tier group – Which is the controlling company and which is the dependent company?

In the event of intra-group restructuring, under certain conditions, it is possible to avoid real estate transfer tax (RETT) via the so-called […]


Changes in the taxation rules applicable to photovoltaic systems – Part II – VAT treatment

In the last article, in January, with regard to the taxation of photovoltaic systems, we looked at the new regulations applicable to income tax that […]


Determining customs values for transactions between affiliated companies – Are subsequent adjustments allowed?

In the case of transactions between affiliated companies, the fiscal administration likes to presume that these companies invoice each other not in […]


Recognition for tax purposes of the costs of studying abroad

A course of study in a foreign country usually entails additional costs. Whether or not and to what extent the costs of studying abroad – especially […]


Voluntary capital contributions to increase the amount of loss relief in the case of partnerships

In the case of partnerships, a partner may normally deduct losses, for tax purposes, solely up to the amount of the contractually agreed capital […]

Back to top of page