PSP Magazine

Tightened Transfer Pricing Documentation Requirements from 2025 onwards

The regulations on the submission of the transfer pricing documentation for the purposes of a tax audit will now be significantly tightened as of 01.01.2025.

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.

No intra-group data transfer of employee data?

Current case law on the internal transfer of employee data between several group companies.

Annual Tax Act ("JStG 2022") and sales tax

The planned amendments to the Value Added Tax Act (UStG )cover Articles 8 to 11.

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.

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.

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.

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.

Auditor Nikolaus Wanske joins PSP Munich

Doing Business in Germany

A practical guide to the most relevant tax aspects of doing business in Germany.

International Tax Update: Recommendations of the BR Committees on the Implementation of ATAD

Overview of the notable recommendations of the BR committees on the implementation of the ATAD in national law.

Draft Law of the Federal Government for the Implementation of the EU - Dispute Settlement Directive

Introduction of a new procedure to eliminate double taxation within the EU. In this PSP article, we present the main contents of the new procedure in the draft law and show you the process and advantages.

Cross-border pension provision with reference to the USA, for example

The global mobility of employees and capital investors is not always privileged in terms of taxation. All the more care should be taken to ensure that international circumstances are aligned to achieve balanced overall taxation.