Up to now, under Section 14c (1) of the VAT Act (Umsatzsteuergesetz, UstG), businesses have been obliged to pay VAT to their local tax offices even in […]
On 26.2.2024 and previously on 18.12.2023, EU member states agreed on packages of further sanctions (no. 13 and no.12) against Russia. A particular […]
The different tax treatment of a situation in two disparate states can lead to the creation of structures that induce undertaxation. In 2021 already, […]
The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act (Artikelgesetz) through which tax regulations that […]
If an employee residing in Germany works abroad then the question that arises is if and to what extent the income can also be taxed in Germany. Even […]
When a move to a foreign country follows the termination of an employment relationship a question that arises is which of the two countries will have […]
In 2022, inflation accelerated markedly around the world. In view of the large number of significant consequences for businesses and consumers, the […]
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