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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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Please take note – Tighter continuing liability for partners

Partners who have left a partnership (GbR [company under German civil law], OHG [German ordinary partnership] or KG [German limited partnership]) […]

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Rights to information for employee-like persons in accordance with the German Pay Transparency Act

The German Pay Transparency Act gives employees in larger companies the right to access information about the wage structure of other employees. The […]

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The WhatsApp tick mark - Delivery of declarations of intent via messaging app services

The Bonn Regional Court had to evaluate the extent to which messaging app services constitute a valid alternative to post, telephone and fax for the […]

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