In its ruling of January 12, 2023 (Case No. VI R 39/19), the German Federal Fiscal Court decided on the interpretation of cost sharing in the context of double housekeeping.
Global Automotive M&A transaction deal flow Q1-2023.
New notification requirements pursuant to sec. 16 (4a) and (5) of the German Real Estate Transfer Tax Act (GrEStG) for Share Deals
If a divorced spouse sells his or her co-ownership share in a jointly maintained property to his or her former spouse, this may be subject to taxation as a private sale transaction according to the ruling of the German Federal Fiscal Court dated February 14, 2023 (Case No. IX R 11/21).
The time has come for a profound transformation: sustainability accounting as a first step.
Germany has well over 100 double taxation agreements (DTAs) with other countries. The history of DTAs goes back more than 150 years. Double taxation agreements are primarily aimed at avoiding double taxation.
In a ruling dated November 23, 2022 (Case No. VI R 50/20), the Federal Fiscal Court (Bundesfinanzhof, BFH) ruled in an employee-friendly manner that the reimbursement by the employer of telephone costs for a mobile phone contract concluded by the employee is tax-free pursuant to § 3 No. 45 of the...
According to the ruling of the German Federal Fiscal Court dated November 4, 2021 (Case No. VI R 22/19), a German receiving company becomes an economic employer if, among other things, it economically bears the wages for the work performed for it and the employee is integrated into the work...
Following its adoption in the Bundestag on 20.01.2023, the Act Implementing the Reorganisation Directive (UmRUG) cleared the final hurdle in today's (10.02.2023) Bundesrat session. The promulgation and consequently the entry into force on the following day should take place next week.