Government Draft of the Annual Tax Act 2022 (JStG 2022) and Inflation Compensation Act
On September 14, 2022, the German government passed the draft Annual Tax Act 2022 (JStG 2022).
No intra-group data transfer of employee data?
Current case law on the internal transfer of employee data between several group companies.
Extraterritorial taxation of foreign taxpayers - light at the end of the tunnel?
The possible positive consequences of the recently proposed change of legislation in relation to extriterritorial taxation.
Planned changes to the Valuation Act by the JStG 2022
The planned changes in the framework of the needs-based valuation of real estate have an impact on the valuation of real estate using the income approach and the asset approach.
Annual Tax Act ("JStG 2022") and sales tax
The planned amendments to the Value Added Tax Act (UStG )cover Articles 8 to 11.
New attempt to standardize the export of tax data
With the draft law on the implementation of Council Directive (EU) 2021/514 of March 22, 2021, amending Directive 2011/16/EU, the Federal Ministry of Finance would like to "lend a hand" to the external audit.
New GCGC in force
The adopted version of the GCGC was published by the GCGC Government Commission and announced in the Federal Gazette by the Federal Ministry of Justice.
Impact of the Ukraine Conflict on Accounting - Part I
An overview of the IDW's statement regarding the impact of the Ukraine war on corporate reporting.
Impact of the Ukraine Conflict on Accounting - Part II
An update on the IDW's statement regarding the impact of the Ukraine war on annual and consolidated financial statements after February 23, 2022.
Social media stars - the entrepreneurs and private clients of nextGen in tax law
Anyone who is active on social media channels and earns money with it must not ignore tax consequences.
Consulting services in the area of international tax services
Learn more about our consulting services in the area of international tax law.
If evidence is hard to find in Germany, I get it somewhere else
Here you can learn how German law enforcement managed to obtain highly sophisticated encrypted digital communications.
Draft for a new product liability directive in the EU
On Sept. 28, 2022, the EU Commission submitted a draft for a new product liability directive.
Taxation of rights registered in domestic registers
When licensing rights entered in domestic registers between foreign licensors or licensees, must withholding tax be withheld and paid to the German tax authorities?
AbzStEntModG-E - Draft law on the modernization of the withholding tax refund procedure
The German government has published a draft of the "Act to Modernize the Relief of Withholding Taxes and the Certification of Capital Gains Tax".
Downer? - Biden's plans for inheritance and gift tax
This short article provides an overview of the constellations in which a gift or inheritance of assets located in the United States is taxed.
Employee shareholdings in startups
When employees of startups receive shares in the company free of charge or at a discount, the joy is quickly caught up with tax reality.
International Tax Update: Draft Law on the Implementation of the Anti-Tax Avoidance Directive (ATAD)
Overview of the currently planned changes in international tax law
"Gift tax paradise Sweden?" - Complete tax exemption for gifts and inheritances with a connection to Sweden (still) possible
This practical tip explains in which constellations a gift or inheritance remains completely exempt from inheritance and gift tax, even if the acquirer or donor/decedent is resident in Germany.
Is there a threat of trade tax liability in the case of real estate leasing by foreign real estate corporations?
It is common practice to structure investments of a foreign company in German real estate in such a way that no trade tax is payable on the rental income.
DAC 6 notification requirement - What to consider now?
We have summarized the relevant questions and answers regarding the DAC 6 notification requirement below.