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 Valuation Act (Bewertungsgesetz, BewG) came into force together with the 2022 Annual Tax Act (Jahressteuergesetz 2022, JStG 2022). The […]
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 […]
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 […]
In the case of transactions between affiliated companies, the fiscal administration likes to presume that these companies invoice each other not in […]
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 […]
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