Global Automotive M&A transaction deal flow Q4-2022.
Somewhat concealed in the Income Tax Regulations 2023 is a change in the administrative opinion regarding the calculation of income tax deduction for employees who are not continuously working in Germany. Specifically, this concerns the question of which income tax table should be used to...
German tax auditors increasingly focus on cross border transactions between German companies and other affiliates or permanent establishments.
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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.
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.
Supply chains are breaking and changing like never before. Geo-political tensions, the climate crisis, the after-effects of a global pandemic and cybersecurity scares all create a hugely challenging network of risks for businesses in 2022. But how are they focusing on supply chain resilience...
In the letter dated August 2, 2022, the German Federal Ministry of Finance (BMF) commented on the tax treatment of remuneration in connection with software development services.