Blog

In our blog, you will find articles of interest on our various areas of expertise. We help our clients understand the challenges of the present and of the future.

Obligation to report cross-border tax arrangements

In order to be able to take more effective action against aggressive tax avoidance practices,
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Losses from GmbH liquidations

If the entrepreneur has directly or indirectly held an interest of at least 1% in the capital of a corporation within the last five years,
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Increase in the minimum wage and the mini-job threshold

The maximum limit for marginally paid employment (marginal earnings threshold) has remained unchanged at €450 per month
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Payment of the lump-sum energy price allowance starting in September

The second relief package launched by the German government includes the lump-sum energy price allowance (Energiepreispauschale, EPP)
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Is withholding tax unconstitutional?

It is likely that many citizens will already have been subject to withholding tax without having noticed it.
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Submit application for land value tax waiver by 31 March 2022

Landlords have until 31 March 2022 to apply for a land value tax waiver for 2021 if they experienced a sharp drop in their rental income.
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German withholding tax as an investment and tax planning trap?

Find here all information on the modernization of the relief procedure for withholding taxes on investment income in Germany.
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Input tax deduction only if in possession of an invoice - but what constitutes an invoice?

The CJEU made clear, that a taxable person must be in possession of an invoice to be entitled to apply for a refund of input tax. 
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Indication of the date of delivery or performance on invoices

Many requirements have to be met to ensure that there is a “proper invoice” and the entrepreneur is entitled to the relevant input tax.
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