[{"uid":3983,"sid":"23,20,22,1","crdate":1765523557,"chdate":1765525411,"datum":1765559460,"title":"Transfer pricing adjustments and sales tax \u2013 uncertainties remain","teaser":"In a recent ruling, the European Court of Justice (ECJ) has ruled on transfer pricing adjustments in connection with sales tax. Read this article to find out why the ruling provides few of the answers that were hoped for.","article":"

ECJ ruling on transfer pricing adjustments

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Transfer pricing adjustments are a key issue in the international corporate environment. They serve to price intra-group services in line with market conditions and to ensure the distribution of","url":"https://www.dhpg.de/en/newsroom/blog/verrechnungspreisanpassungen-und-umsatzsteuer-unklarheiten-bleiben-bestehen","author":"0","authors":7,"image":"https://www.dhpg.de/fileadmin/user_upload/Oliver_Lohmar.jpg","category":"Blog"},{"uid":3985,"sid":"23","crdate":1765523757,"chdate":1765780758,"datum":1765792500,"title":"Transfer pricing adjustments can also increase customs values","teaser":"Does a price-increasing transfer pricing adjustment affect the customs value? The Federal Finance Court has now clarified the issue by distinguishing between refund and additional charge cases.","article":"

Ruling concerns practical issue

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In many international corporations, it is common practice for goods to be produced by a company in country A and then sold to an affiliated distribution company in country B. From there, the products are","url":"https://www.dhpg.de/en/newsroom/blog/verrechnungspreisanpassungen-koennen-auch-die-zollwerte-erhoehen","author":"0","authors":3,"image":"https://www.dhpg.de/fileadmin/user_upload/Benno_Lange.jpg","category":"Blog"},{"uid":3986,"sid":"31","crdate":1765523830,"chdate":1765523867,"datum":1765281540,"title":"Digitization of the posting procedure: What companies need to know from 2026 onwards","teaser":"From 2026, the posting procedure will go digital: applications for social security certificates must be submitted electronically. New processes, technical requirements\u2014and the opportunity for greater efficiency for companies.","article":"

A significant change in social security law will come into effect on January 1, 2026: The digital posting procedure for employees posted to countries with social security agreements will become mandatory. For small and medium-sized enterprises,","url":"https://www.dhpg.de/en/newsroom/blog/digitalisierung-des-entsendeverfahrens-was-unternehmen-ab-2026-wissen-muessen","author":"0","authors":1,"image":"https://www.dhpg.de/fileadmin/user_upload/sarah_muengersdorff.jpg","category":"Blog"},{"uid":3990,"sid":"","crdate":1766146905,"chdate":1767623454,"datum":1767607020,"title":"New Draft on Taxation of Foreign Family Foundations \u2013 What Settlors and Beneficiaries with tax","teaser":"On Nov 18, 2025, the German Federal Ministry of Finance (BMF) published a draft revising attribution taxation of foreign family foundations (\u00a715 AStG). Changes affect foundations, trusts, and wealth structures\u2014key for settlors and beneficiaries.","article":"

On November 18, 2025, the German Federal Ministry of Finance (BMF) published a discussion draft for the revision of attribution taxation of foreign family foundations (\u00a7 15 AStG). The proposed changes primarily affect family foundations, trusts,","url":"https://www.dhpg.de/en/newsroom/blog/neuer-entwurf-zur-besteuerung-auslaendischer-familienstiftungen-auswirkungen-fuer-stiftungsgruender-und-beguenstigte","author":"0","authors":1,"image":"https://www.dhpg.de/fileadmin/user_upload/sarah_muengersdorff.jpg","category":"Blog"},{"uid":4025,"sid":"12,13","crdate":1772192536,"chdate":1772192663,"datum":1771398000,"title":"Introduction of \"plastic tax\" leads to new auditing requirements for companies","teaser":"The Single-Use Plastics Fund Act (EWKFondsG) was introduced on January 1, 2024. This provides for the payment of a levy on single-use plastic products from 2025 onwards.","article":"

What is the purpose of the new regulations?

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The Single-Use Plastic Fund Act implements the European Union's requirements under the Single-Use Plastic Directive, which aims to reduce the environmental impact of plastic products. Depending","url":"https://www.dhpg.de/en/newsroom/blog/einfuehrung-plastiksteuer-fuehrt-zu-neuer-pruefungspflicht-fuer-unternehmen","author":"0","authors":2,"image":"https://www.dhpg.de/fileadmin/user_upload/sascha_erger.jpg","category":"Blog"},{"uid":4059,"sid":"22,17","crdate":1776407270,"chdate":1776424290,"datum":1776420000,"title":"Abolition of the requirement to report exempt capital income (MURI reporting)","teaser":"On 15 April 2026, the German Federal Central Tax Office (Bundeszentralamt f\u00fcr Steuern \u2013 BZSt) published a general administrative act that largely abolished the reporting obligation for capital income exempt from withholding tax.","article":"

Background: Withholding tax on capital income

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In Germany, open and hidden profit distributions from domestic companies are generally subject to withholding tax at a rate of 25%, plus a solidarity surcharge of 5.5%. This applies","url":"https://www.dhpg.de/en/newsroom/blog/abolition-of-the-requirement-to-report-exempt-capital-income-muri-reporting","author":"0","authors":3,"image":"https://www.dhpg.de/fileadmin/user_upload/Benno_Lange.jpg","category":"Blog"},{"uid":4061,"sid":"22,17","crdate":1776632060,"chdate":1782203099,"datum":1776857880,"title":"Deadline for the 2024 minimum tax is June 30, 2026","teaser":"By June 30, large multinational enterprises must submit their GloBE Information Returns (GIR) and minimum tax returns to the relevant authorities for the first time. Not all procedural issues have been fully resolved yet.","article":"

Minimum tax takes effect for the first time in 2024

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The Minimum Tax Act (MinStG), which transposed the OECD rules on Global minimum taxation (so-called Pillar Two) into German law, is to be applied for the first time in 2024 \u2014 assuming","url":"https://www.dhpg.de/en/newsroom/blog/deadline-for-the-2024-minimum-tax-is-june-30-2026","author":"0","authors":4,"image":"https://www.dhpg.de/fileadmin/user_upload/Benno_Lange.jpg","category":"Blog"},{"uid":4084,"sid":"19","crdate":1778499437,"chdate":1782212826,"datum":1779948000,"title":"Research Allowance: Tax Incentives for Innovation at a Glance","teaser":"The research allowance offers companies in Germany an attractive opportunity to receive tax incentives for research and development. Recent legislative changes will result in even better terms starting in 2026\u2014especially for small and medium-sized","article":"

Who can apply for the research allowance?

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The research allowance is available to all companies that are subject to taxation in Germany\u2014regardless of size, industry, or profit situation. This includes:

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