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21 April 2021

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.

20 April 2021

BDO Corporate Tax News summarises recent tax developments of international interest across the world. 

14 April 2021

Update: Applications for the R&D tax incentive for 2020 can now be submitted online to the local tax office.

06 April 2021

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).

01 April 2021

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.

30 March 2021

Bridging Assistance III will provide support for companies, own-account workers, and freelancers in all sectors with an annual turnover of up to EUR 750 million in the performance period from November 2020 to June 2021.

26 March 2021

Before the amendment of the law, the disposal of shares in foreign corporations with domestic real estate assets by shareholders with limited tax liability could only be taxed if the corporation had its company seat or place of management in Germany and if the shareholder held at least 1 % of the...

17 March 2021

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) 

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