PKF-Blog

Businesses based in a foreign country and that themselves do not owe any VAT here in Germany can have the VAT that they have paid in Germany […]

If the post office, despite an agreed delivery deadline, delivers a letter that is evidently time-sensitive too late then the post office can be […]

In view of the continuing coronavirus crisis, on 3.6.2020, Germany’s Coalition Committee agreed a comprehensive package of measures to boost economic […]

The package of measures to boost economic recovery, overcome the crisis and provide a future-focused stimulus, which was passed by the German federal […]

As already described in Part 1, important changes in the area of transfer pricing rules along with the EU’s Anti-Tax Avoidance Directive (ATAD) are […]

Since the start of the year, a tax benefit has been applicable under Section 35c of the German Income Tax Act (Einkommenssteuergesetz, EStG) for […]

Up to now, patents have had to be separately registered in each individual EU country even though there is a European Patent Office. It was not […]

According to the Federal Labour Court (Bundesarbeitsgericht, BAG) a reduction in the workforce will result in the special protection against dismissal […]

If continuous services are separable services and these can be invoiced for shorter time periods then, according to the 2nd Coronavirus Tax-Related […]

In the context of an intra-Community triangular transaction, an invoice correction has a retroactive effect back to the date on which the invoice was […]