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Update: Changes to the Value Added Tax Act (so-called "VAT Quick Fixes")

With the Annual Tax Act 2019, the changes to the Value Added Tax Act (so-called "VAT Quick Fixes"), which had been planned for some time, were passed on 29 November 2019 with effect from 1 January...

New Regulations for the Electronic Cash Management as of January 1 2020

The Federal Ministry of Finance (“BMF”) released two decrees on June 17 and November 6, 2019 expressing the view of the tax administration in...

European Court of Justice decision dated October 1, 2019: Opt-in required for the use of cookies

Visitors to a website must be informed which cookies are to be found and usage must be actively approved by ticking a control...

Solidarity Surcharge: Draft Law adapted on August 21, 2019 by Federal Cabinet

- Reduction for most individual taxpayers from the tay year 2021 onwards planned...

Federal Fiscal Court BFH: Assumption of the employee's tax consultancy costs is tax-free in case of net wage agreements

- Change of jurisdiction...

ECJ ruling of 14 May 2019: Complete Working Time Documentation required in the EU

In a widely acclaimed ruling of 14 May 2019 (C-55/18), the European Court of Justice (ECJ) ruled that workers' working hours must be fully recorded. In the opinion of the European Court of Justice, the recording of overtime hours only is not sufficient. On the contrary, employers in the European Union (EU) are obliged to record the working hours...

Entertainment Expenses in Germany

Business entertainment usually takes place in restaurants or hotels, but it can also take place in the office or during fairs, for example. 70% of entertainment costs are tax-deductible if they are caused operationally and certain formal requirements are met. The German input VAT is generally 100% creditable. If exclusively own employees receive...

EGSZ Travel Expense Report 2019 (Germany)

Please note, that the enclosed Excel travel expense report is applicable for domestic business travel 2019 in Germany in accordance with the German Income Tax Law. The travel expense report is designed for internal demonstration purposes and the information contained is of general nature. We exclude any warranty and liability from the application...

EGSZ Travel Expense Report 2018 (Germany)

Please note, that the enclosed Excel travel expense report is applicable for business travel 2018 in Germany in accordance with the German Income Tax Law. The travel expense report is designed for internal demonstration purposes and the information contained is of general nature. We exclude any warranty and liability from the application of this...

Sample Invoice according to German VAT Law

Please note, that the enclosed sample invoice is destined for internal demonstration purposes and the information contained is of general nature. We exclude any warranty and liability. Please do not hesitate to contact us for any questions: Björn Christian Gerow Steuerberater Fachberater für internationales Steuerrecht Phone:...

EGSZ Travel Expense Report 2019 (Germany) in the German/Chinese Version

Please note, that the enclosed Excel travel expense report is applicable for domestic business travel 2019 in Germany in accordance with the German Income Tax Law. The travel expense report is designed for internal demonstration purposes and the information contained is of general nature. We exclude any warranty and liability from the application...

EGSZ Working Time Documentation Report 2019

Please note, that the enclosed Working Time Documentation Report 2019 is designed for internal demonstration purposes and the information contained is of general nature. We exclude any warranty and liability from the application of this report. Please do not hesitate to contact us for any questions: Björn Christian Gerow Steuerberater...