In the letters dated November 6th, 2020 and February 11th, 2021, the Federal Ministry of Finance (BMF) commented on tax declarations/tax returns for German domestic income pursuant to section 49 (1) no. 2 lit. f and no. 6 German Income Tax Act (ITA). In the following, we outline its contents...
This 35th issue of BDO’s Transfer Pricing News focuses on recent developments in Denmark, Germany, Ireland, Israel, Italy, Rwanda, Singapore, Thailand, and Tunisia.
The impact of the Corona crisis on society and public life in Germany remains enormous.
On 15 April 2021, the financial advisory committee of the German Federal Parliament published an amended version of the draft bill of the amendment of the Real Estate Transfer Tax (RETT) Act.
BDO Corporate Tax News summarises recent tax developments of international interest across the world.
Update: Applications for the R&D tax incentive for 2020 can now be submitted online to the local tax office.
Withholding tax relief modernization act, as of March 2021
Selected Topics: Procedure of relief from capital gains tax (sec. 50c ITA-D) as well as restructuring of sec. 50d (3) ITA
With the Annual Tax Act 2020, the foundations were laid in Germany for implementing the VAT e-commerce package (Digitalpaket) adopted by the EU, introducing changes to distance selling and establishing the One-Stop-Shop (OSS).