Tax Information December 2025
Content Accidental unlimited tax liability in Germany of a foreign corporation Emigration can be expensive: New tax liability for investment fund holders when moving abroad Interest on capital gains tax when refund takes long Tax treatment of wages under Double Taxation Treaties Transfer Pricing Court decisions Changes in 2026 Proper Invoices – What You […]
Tax Information October 2025
Content New Court decisions on Permanent Establishments Tax audit: New sanctions for insufficient cooperation Over-indebtedness in the commercial balance-sheet- Consequences and possible remedies Transfer Pricing: The new transaction matrix Turbo Depreciation and New Benefits for Electric Company Cars New Court decisions on Permanent Establishments In two rulings, the German Federal Fiscal Court clarified the […]
Money laundering check for new clients
What does the Benefitax money laundering check mean? If you want to become a client of Benefitax and the first questions regarding the potential scope of service have been answered to the satisfaction of all parties involved, we must comply with the legal requirements imposed on us by the German legislator and the EU. On […]
Tax Information July 2025
Content Tax plans of the new German coalition/Government Changes in the Foreign Trade and Payments Ordinance (AWV) Stricter requirements for earn-out clauses in Germany Tax implications for influencers Online verification of EU VAT Numbers only, starting July 2025 Tax plans of the new German coalition/Government After the elections held in February 2025 a new […]
Changes and Facilitations in the Foreign Trade and Payments Ordinance (AWV) 2025
Find out about the changes/facilitations in the Foreign Trade and Payments Ordinance (AWV) that came into force on January 1, 2025: The Foreign Trade and Payments Ordinance (AWV) contains various reporting obligations in cross-border capital and payment transactions to the German Bundesbank. These serve to statistically record relevant transactions as well as receivables and assets […]
Tax Information March 2025
Content of tax information March 2025 Pay attention when including earn-out clauses in Company purchase agreement Double holding structure before the sale of shares When are shareholder managing directors of German limited liability companies exempt from German social security contributions? Be careful with Triangular transactions as far as VAT is concerned Withholding Tax on […]
Tax Information September 2024
Content of tax information September 2024 Introduction of the E-Invoice in 2025: What companies need to know now Hurry up: Savings for employees and employers through the inflation adjustment premium run out at the end of 2024 Apply for an exemption certificate as a precautionary measure: Why you should act now? How much profit […]
Tax Information December 2024
Content of tax information December 2024 Introduction of the Business Identification Number (W-IdNr.) starting November 2024 Important Changes in VAT for Small Businesses starting in 2025 – Take Action Now! The employee’s home office as a permanent establishment Retroactive Changes in transfer pricing rules for 2024 Other Changes in transfer pricing rules Back to […]
Permanent establishment for income tax purposes
In German income tax law, the term permanent establishment is defined in Section 12 AO. “According to this, a permanent establishment is any fixed place of business or plant that serves the activities of a company.” As the definition is vague, the legislator has named a number of examples in the law that are to […]
German Chartered Accountants vs. pure German Certified Tax Adivisors
Auditors have a lot of experience and many years of training. It is often the better and longer training and the additional examination passed with in-depth legal and business knowledge and the therefore usually better quality of the work that prompts clients to appoint an auditor instead of a tax consultant. In addition, the greater […]