When determining transfer prices for intercompany, cross-border deliveries of goods, companies often resort to year-end adjustments to ensure that the profit margins achieved are within tax-recognized ranges. In contrast, separate rules apply to the determination of the customs value.
Following a ruling by the European Court of Justice (ECJ) in 2021, the VAT treatment of the provision of company cars was suddenly on seemingly shaky ground. The Federal Fiscal Court has now ruled and provided clarity: In principle, the previous practice remains in place.
The Federal Fiscal Court recently dealt with the question of whether a domestic real estate company establishes a permanent establishment in Germany that leads to a trade tax liability if certain activities are transferred from the owner of the real estate to a service company.
The revised Evidence Act tightens the conditions for the content of written employment contracts or working conditions communicated in writing by the employer to the employee. We have summarised here which new conditions employers should prepare for in the future.
The taxation of so-called register cases, which has been vehemently criticized by consultants and companies, is once again under scrutiny. Also against the backdrop of the high administrative and compliance burden, the tax authorities have once again extended the simplified procedure for
If someone wishes to be represented in the formation of a German GmbH, the power of attorney must be notarized. If the grantor of the power of attorney is abroad, more stringent requirements apply with regard to the notarial certification.
With the Directive on Cross-Border Conversions, Mergers and Divisions, which entered into force on 1 January 2020, cross-border demergers for the purpose of forming a new entity and the cross-border conversion of the legal form have been introduced for European corporations on the basis of a
After the passage of about one year, the final communication by the Federal Ministry of Finance (BMF) on income tax treatment of cryptocurrencies, a draft version of which was put out in June 2021, has now been issued. Contrary to expectations, significant changes were made to the
Last year, the German Constitutional Court ruled that the interest rate of 6% per year from 2014 was unconstitutional and called on the legislature to create a new regulation for the interest period from January 1, 2019. The Federal Ministry of Finance has now presented a draft bill.
The French and the Austrian data protection authorities declared the use of Google Analytics on company websites to be illegal and demanded that companies concerned stop using the tool.