Skip to content

You are here:

PKF-Blog

Filter news and blogs by category

News

On the admissibility of coronavirus-induced rent reductions

In recent decisions on commercial lease agreements, two Higher Regional Courts (Oberlandesgericht, OLG) simultaneously ruled on adjustments made to […]

News

Will coronavirus cause the home office to become a permanent establishment?

In view of the global pandemic, in some cases, employees are working exclusively from a home office (HO). If an employee lives in another country then […]

News

OECD guidance on the coronavirus implications for transfer pricing

It is essential for businesses that operate internationally to continuously examine the transfer pricing rules. New situations such as, in particular, […]

News

Adaptation of rental payments due to COVID-19-induced measures

To mitigate business closures during the pandemic, German lawmakers have decided to bolster the negotiation options of commercial tenants and lessees. […]

News

The 2020 Annual Tax Act – Important changes trelating to various types of tax and the tightening of criminal law for tax offences

On 18.12.2020, the Bundesrat (upper house of the German parliament) approved the 2020 Annual Tax Act. Its aim is to continue to alleviate the burdens […]

News

Unilateral imposition of short-time working in an individual employment relationship

Even if the pre-conditions for entitlement to the short-time working allowance have been satisfied it is only possible to unilaterally impose […]

News

Coronavirus effects for transfer prices – Reviewing and adjustment requirements

Multinational groups of companies have to grapple not just with the challenges of national tax law, but also the effects on their transfer pricing […]

News

Recognition for tax purposes of TSS costs for cash register systems

The planned introduction on 1.1.2020 has already been postponed several times, initially, on account of technical impossibility and, subsequently, […]

News

EBITDAC – A new performance indicator in financial reports; its validity is however questionable

Over the course of 2020, most companies have been directly affected by the coronavirus pandemic, particularly during the lockdowns. To record the […]

News

Is there an entitlement to continued remuneration following a holiday in a coronavirus risk area?

With the autumn holidays we are approaching the end of the holiday season. The question that arises here is whether or not you would be entitled to […]

Back to top of page