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Fines for employers for infringing documentary evidence requirements

As part of the implementation of EU Directive 2019/1152 on working conditions, the Act on Notification of Conditions Governing an Employment […]

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Outstanding issues related to the recapitulative statement

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has once again adjusted the German VAT application decree on the tax exemption […]

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Property purchases – New guideline for the apportionment of the purchase price

Those who buy rental properties are generally interested in allocating as high a share of the purchase price as possible to the building because only […]

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Compensation for flight delays between third countries

If a flight is delayed then an airline from the EU has to pay compensation to its passengers if the delay exceeds a certain amount of time. The ECJ […]

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Add-backs for rental charges for trade fair stand space for trade tax purposes

Recently, the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that rental charges for trade fair stand space that a company rents for exhibition […]

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Obligation to provide proof of the value of the stake in a company that has been gifted

Recently, the Munich tax court had to rule on the obligation to provide proof of the calculation of the value of the stake in a company that have been […]

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The Berlin-style will (Berliner Testament) – Dispositions by childless married couples

In a Berlin-style will (Berliner Testament) spouses mutually appoint each other as heirs and determine that the mutual estate will devolve upon a […]

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Cryptocurrencies – Classification for tax purposes and taxation

In recent years, cryptocurrencies have acquired ever greater significance. There are nevertheless taxation issues that also need to be considered in […]

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Intragroup international assignment of employees – Who has to withhold the payroll taxes?

In the case of an intragroup international assignment of an employee it is possible that the domestic (German) hosting company would become the […]

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Inheritance/gift tax – Equitable measures in the case of falling short of the minimum aggregate wage level due to the pandemic

The inheritance/gift tax relief for business assets or shares in corporations depends on, among other things, the aggregate wages of the business […]

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