Skip to content

You are here:

PKF-Blog

Filter news and blogs by category

News

Place of performance for VAT purposes in the case of hosting services in a data centre

The European Court of Justice (ECJ) recently considered the issue of the VAT treatment of hosting services in a data centre. The issue was whether or […]

News

New definition of the concept of “supply and installation” (Werklieferung)

The distinction between “supply and installation” (Werklieferung) and “installation service” (Werkleistung) frequently leads to discussions […]

News

Extension of time limit for lodging appeals if no reference has been made to lodging appeals electronically

After receipt of notification of an administrative order there is normally one month’s time to appeal against this same administrative order (e.g. tax […]

News

The concept of a permanent establishment or fixed establishment in VAT law

From a VAT perspective, determining whether or not and where a permanent establishment (fixed establishment) exists has a material influence on the […]

News

Loss carry-forwards under Sec. 8d of the German Corporation Tax Act – BMF currently preparing guidance letter on the application of this provision

Since 1.1.2016, it has been possible to apply the exemption in Section 8d of the German Corporation Tax Act (Körperschaftsteuergesetz, KStG) to […]

News

Influencers and taxes

Anyone who operates in the internet or on social networks as a multiplier for the dissemination of opinions and, thus, as a carrier for advertising […]

News

Gift tax issues related to the reservation of usufruct Part II: Waiver, renunciation and re-establishment

In part one of our series the main focus was on the issue of extinguishing a reserved right of usufruct in the context of gifting. In the following […]

News

Retroactive effect of an invoice correction and input tax deduction without an invoice

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) issued a new circular under the heading: “Invoice correction with retroactive […]

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 […]

News

Living wills on the coronavirus test bench

In a written living will you can specify, as a precaution, the medical interventions that should or should not be carried out in the event that you […]

Back to top of page