In its ruling of June 9, 2022 (Case No. VI R 26/20), the Federal Fiscal Court (Bundesfinanzhof, BFH) decided that an employee can only deduct his or her journeys between home and workplace for tax purposes if he or she uses a taxi at the rate of the distance lump sum (Entfernungspauschale).
With effect as of the coming year 2023, the chain of communication between the employer, the employee and the health insurance companies will change in the event of an employee‘s absence from work due to illness.
German tax auditors increasingly focus on cross border transactions between German companies and other affiliates or permanent establishments.
BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.
The law on temporary reduction of the VAT rate on gas supplied through the natural gas grid also introduced the so-called inflation compensation premium.
In our new issue of Tax & Legal, as usual, we present interesting case law of the BFH.
On August 24, 2022, the German Federal Cabinet approved the government draft of a law implementing Council Directive (EU) 2021/514 of March 22, 2021, amending Directive 2011/16/EU on administrative cooperation in the field of taxation (EU Mutual Assistance Directive) and to modernising tax...
On May 11, 2022, the European Commission released a draft Directive to eliminate the imbalance in the tax treatment of equity and debt financing (DEBRA "Debt-Equity Bias Reduction Allowance).
As part of the "Business Taxation for the 21st Century" initiative, the EU Commission released a proposed Directive on December 22, 2021, with the aim of preventing the tax abuse of so-called “shell” entities.