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Interest on back taxes and tax refunds at 6% per year from 2014 unconstitutional

Federal Constitutional Court: Order of 8 July 2021 / 1 BvR 2237/14, 1 BvR...

Foundation of a Company in Germany

If you want to invest in Germany, you can see the attached documents. All details about the foundation you can find in...

Changed requirements for intra-Community deliveries from 2020 onwards

- Federal Ministry of Finance (“BMF”): Decree dated October 9, 2020 on the conditions for tax exemption of intra-Community supplies...

Federal Ministry of Finance (BMF) on retroactive effect of invoice correction and input tax deduction without proper invoice

- BMF decree dated September 18, 2020 released...

COVID 19 short-time work compensation rules shall be extended

- Draft Employment Protection Act adopted by Federal Cabinet...

EGSZ Working Time Documentation

- Update for the Documentation of Short Time Work...

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...

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:...

Assignments within the European Union

On 1 May 2010 the new EU guide line 883/2004/EG for the dispatch of employees within the EU has come into...