In the event of a looming crisis at a GmbH [German limited liability company], a question that frequently arises for shareholders is whether or not […]
When employees go on business trips the rule is that the travel costs that they paid for themselves can be deducted as work-related costs in their tax […]
Child benefit represents a not insignificant part of household income, particularly in the case of large families. Since 1.1.2021, for the first and […]
The parties in the ‘traffic light’ coalition (SPD, Greens and the FDP) presented their coalition agreement on 24.11.2021. This also contains numerous […]
Apart from the much-discussed introduction of an option for partnerships to be treated as corporations for tax purposes, the Act on the Modernisation […]
Generally, the interest rate at which a shareholder grants a loan to their company has to be compared against an arm’s length benchmark. Frequently, […]
So-called preparatory and concluding activities - such as, for example, time spent changing clothes, moving around the workplace, cleaning up as well […]
In July 2021, the Federal Constitutional Court (Bundesverfassungsgericht, BVerfG) classified the statutory interest on tax arrears and tax refunds of […]
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