The German tax authorities have updated their guidelines on how their would like taxpayers to handle transfer pricing documentation in Germany. While there are some clarifications with a positive effect for the taxpayer they seem to overinterpret the underlying legal regulations in other parts. Oliver Biernats’ article in the GGI Insider No. 113, issued May […]
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In his latest publication (GGI ITPG FYI-Newsletter, Spring 2021), our Managing Partner Oliver Biernat provides valuable considerations on financing inbound investments. It is a summary of potential (not only tax-) problems he has come up with investors over the last 30 years. The message is clear: “Do not take a loan before asking your tax […]
The impact of the Corona virus on the transfer pricing of routine companies within groups can be read in Oliver Biernat’s latest article in the GGI Insider, January 2021. Here, various approaches discussed in Germany are highlighted, but also the more far-reaching possibilities recently recommended by the OECD to be able to allocate losses in […]
Our popular brochure “Doing Business in Germany” is online with the latest figures for 2021. It contains a lot of important information for investors in Germany, such as current tax rates and gives them an initial introduction to the tax and accounting environment in Germany. You can download it here.
On Dec. 15, 2020, the Federal Office of Justice announced a suspension of sanctions for late disclosure of the 2019 annual financial statements. This means that no administrative fine proceedings pursuant to Section 335 of the Commercial Code will be initiated before March 1, 2021, with regard to the disclosure of accounting documents for […]
Please note: Due to increasing corona cases in Frankfurt 50% of our staff works currently alternately weekly from their home office. We are still there for you and will call you back if you cannot reach us immediately. We thank you for your understanding. Stay healthy!
We are very pleased that our team has grown and that we were able to welcome two new employees on 1st. August 2020, whom we warmly welcome. On the one hand, we are looking forward to working with Ms. Veltin. After completing her bachelor’s degree in business administration in the USA, she studied at the […]
On 12. June 2020, the German government launched a second billion-euro economic stimulus package to get the economy back on track after the Corona crisis. Important (tax) aspects include The VAT rate is to be reduced from 19 % to 16 % from 1.7.2020 to 31.12.2020. The reduced tax rate (e.g. applies to many foodstuffs […]
With the measures of the Second stimulus package, which takes decisive action to tackle the economic effects of the Covid-19 pandemic, the economy should quickly regain momentum. The focus here is on the temporary reduction of VAT rates. As these are to apply from 1st. July 2020 (the Federal Council is expected to approve them […]
Following the EU directive DAC 6, rules to report cross-border arrangements have been implemented in German law in Section 138d ff. of the German general tax code that will come into effect as of 1 July 2020. Since non-compliance can be sanctioned with multiple fines of up to 25,000 Euros, it is advisable to know […]