The Transparency Register and Financial Information Act (Transparenz- und Informationsgesetz, TraFinG), which was passed at the end June, came into […]
Interest becomes due on tax arrears and tax refunds if 15 months after the end of the calendar year in which the tax liability arose the tax has not […]
In the Federal Ministry of Finance’s circular, of 30.6.2021, the fiscal authority took into account the developments in digitalisation in the area of […]
Income from the letting and leasing of immovable assets and rights also includes, among other things, renting out residential property – frequently at […]
In a recent ruling from 19.5.2021 (case: X R 33/19), the Federal Fiscal Court (Bundesfinanzhof, BFH) confirmed that the current arrangements for the […]
On 8.1.2021, the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) published a revised version of its draft for standard […]
Now that employees in many companies in Germany are able to be vaccinated against COVID-19 by their company doctors, this is giving hope to employers […]
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