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.
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...
The Fourth Corona Tax Relief Act eliminates the discounting prohibition for non-interest-bearing liabilities as of 01.01.2023. An advance waiver may be submitted informally by request.
According to the BMF circular of February 22, 2022, the useful life of computer hardware and software is one year.
Today, we would like to draw your attention to important deadlines in calendar year (CY) 2022 resulting from Electricity Tax Law (Stromsteuerrecht) and Energy Tax Law (Energiesteuerrecht), the Energy-Tax-Electricity-Tax Transparency Ordinance (EnSTransV), the Combined Heat and Power Act (KWKG...
With effect from 1 January 2020, the German legislator introduced the EU requirements regarding the VAT treatment of cross-border storage in consignment warehouses in the EU in § 6b UStG (VAT Act).
In a single sentence, the BMF has stated in a letter dated 29 January 2021 that Section 25 UStG is not applicable to travel services provided by traders with their registered office in a third country and without a fixed establishment in the Community territory.
Companies in Germany have been eligible for an annual research allowance of up to EUR 1,000,000 since 2020.
In its ruling of March 11, 2021 ("Danske Bank" C-812/19), the ECJ extended its case law on the taxation of cross-border intra-group supplies between a principal establishment and its branch in the context of the ruling in the "Skandia" case (ruling of Sept. 17, 2014, C-7/13)