E-invoicing is coming soon. Take action now!
While all companies have been required to receive e-invoices since January 1, 2025, the requirement to be able to receive and process e-invoices is also approaching. This applies as of January 1, 2027, to all companies with prior-year revenue of > 800,000 euros, and to all others as of January 1, 2028. The only remaining […]
Tax Information July 2026
Content Which E-Mails have to be presented in a tax field audit? Sending e-invoices is coming soon. Take action now! Input VAT risk for German subsidiaries that act as function- and risk-free billing centres without staff EU plans fundamental Reform of European Corporate Tax Law VAT effects after EU Transfer Pricing Adjustments ECJ Judgment on […]
Double recognition as one of Germany’s best tax advisors!
A recent study by the research firm SWI Finance, commissioned by the Handelsblatt, has identified Germany’s top tax advisors and certified public accountants for the year 2026. The study was based on a comprehensive survey to which approximately 30,000 firms were invited. Ultimately, data from over 4,000 tax consulting firms and more than 800 auditing […]
Transfer Pricing: The new transaction matrix
In an attempt to simplify the transfer pricing rules for multinational companies the German tax authorities have decided that a local file must only be presented on special request by the tax authorities if the intragroup deliveries of the German entities with foreign related entities exceed 6 million Euros or the intragroup services exceed 600,000 Euros. The […]
Tax Aspects of Doing Business in Germany 2026
We have updated our 4-page brochure for foreign investors in order to give them an initial introduction to the tax and accounting environment in Germany. It contains all important aspects of German business and tax aspects like: Forms of Doing Business in Germany (Representative office, Registration for VAT purposes only, Registration as employer only, Permanent […]
The question of how long initial losses of a subsidiary are tolerated
The question of how long initial losses of a German subsidiary are tolerated is repeatedly a hot topic discussed in tax audits. While under the OECD transfer pricing guidelines (TPG) initial losses are recognized for tax purposes as long as they are economically plausible and in line with arm’s length principles, the German tax authorities […]
Tax Information April 2026
Content Problems with “actual” performing shareholder loans The question of how long initial losses of a subsidiary are tolerated Can taxes paid abroad be credited against the German tax liability? Criminal Tax Law Risks in Tax Audits – Special Responsibilities of GmbH Managing Directors Criminal Tax Law Risks Associated with Cryptocurrencies Changes in the international […]
Black money – high risk of discovery?
So-called tax havens are facing great political pressure. As a result, more and more of them are abandoning their banking secrecy or no longer accepting black money in the first place. Exchanging information with other financial administrations is now often a priority. Corrupt bank employees burn bank customers’ data onto data carriers and sell them […]
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 […]