Specialist articles on tax consulting and auditing
Articles / judgment reviews / publications
- Changes in the international tax treatment of Home-Office work as permanent Establishments (PEs) Benefitax Newsletter April 2026 (Oliver Biernat)
- Criminal Tax Law Risks Associated with Cryptocurrencies Benefitax Newsletter April 2026 (Garvin Singh)
- Criminal Tax Law Risks in Tax Audits – Special Responsibilities of GmbH Managing Directors Benefitax Newsletter April 2026 (Garvin Singh)
- Can taxes paid abroad be credited against the German tax liability? Benefitax Newsletter April 2026 (Garvin Singh)
- The question of how long initial losses of a subsidiary are tolerated Benefitax Newsletter April 2026 (Oliver Biernat)
- Problems with “actual” performing shareholder loans Benefitax Newsletter April 2026 (Oliver Biernat)
- Accidental unlimited tax liability in Germany of a foreign corporation Benefitax Newsletter December 2025 (Oliver Biernat)
- Emigration can be expensive: New tax liability for investment fund holders when moving abroad Benefitax Newsletter December 2025 (Oliver Biernat)
- Interest on capital gains tax when refund takes long Benefitax Newsletter December 2025 (Oliver Biernat)
- Tax treatment of wages under Double Taxation Treaties Benefitax Newsletter December 2025 (Oliver Biernat)
- Transfer Pricing Court decisions Benefitax Newsletter December 2025 (Oliver Biernat)
- Changes in 2026 Benefitax Newsletter December 2025 (Oliver Biernat)
- Proper Invoices – What You Need to Know in VAT Benefitax Newsletter December 2025 (Garvin Singh)
- Verification of VAT IDs for Intra-Community Supplies Benefitax Newsletter December 2025 (Garvin Singh)
- New Court decisions on Permanent Establishments Benefitax Newsletter October 2025 (Oliver Biernat)
- Tax audit: New sanctions for insufficient cooperation Benefitax Newsletter October 2025 (Oliver Biernat)
- Over-indebtedness in the commercial balance-sheet- Consequences and possible remedies Benefitax Newsletter October 2025 (Oliver Biernat)
- Transfer Pricing: The new transaction matrix Benefitax Newsletter October 2025 (Oliver Biernat)
- Turbo Depreciation and New Benefits for Electric Company Cars Benefitax Newsletter October 2025 (Garvin Singh)
- Transfer Pricing: The new transaction matrix Benefitax Newsletter October 2025 (Oliver Biernat)
- Tax plans of the new German coalition/Government Benefitax Newsletter July 2025 (Oliver Biernat)
- Changes in the Foreign Trade and Payments Ordinance (AWV) Benefitax Newsletter July 2025 (Oliver Biernat)
- Stricter requirements for earn-out clauses in Germany Benefitax Newsletter July 2025 (Oliver Biernat)
- Tax implications for influencers Benefitax Newsletter July 2025 (Oliver Biernat)
- Online verification of EU VAT Numbers only, starting July 2025 Benefitax Newsletter July 2025 (Garvin Singh)
- Pay attention when including earn-out clauses in Company purchase agreement Benefitax Newsletter March 2025 (Oliver Biernat)
- Double holding structure before the sale of shares Benefitax Newsletter March 2025 (Oliver Biernat)
- When are shareholder managing directors of German limited liability companies exempt from German social security contributions? Benefitax Newsletter March 2025 (Oliver Biernat)
- Be careful with Triangular transactions as far as VAT is concerned Benefitax Newsletter March 2025 (Garvin Singh)
- Withholding Tax on Capital Gains and EU Law Benefitax Newsletter March 2025 (Garvin Singh)
- Tips for avoiding an accidential unlimited tax liability of a foreign corporation. GGI Insider 140, november 2025
- Tax pitfalls of waiver of shareholder loans with rising interes rates. GGI FYI International Taxation (Spring 2025), Emre Sahin
- International tax treaties and double taxation challenges. GGI FYI Global Mobility Solution News (March 2025), Oliver Biernat and Feliza Bahamonde
- Taxable income from foreign investment funds without sale or distribution! GGI FYI International Taxation News (Autum 2024), Oliver Biernat
- How to increase the net salary of employees in Germany: Tax free benefits GGI FYI Newsletter International Taxation (Spring 2024), (Oliver Biernat)
- Key information on International Transfer Pricing Filing Regulations in Gemany; GGI FYI Newsletter Special Edition “Transfer Pricing”, Autmn 2023, (Oliver Biernat)
- Global minimum tax agreement GGI FYI Newsletter International Taxation (Spring 2022), (Oliver Biernat, Ashish Bairagra, Alan Rajah)
- VAT registration needed for sales in online marketplaces in Germany despite purely VAT exempt sale GGI FYI Newsletter Indirekt Taxes (Spring 2022), (Martin Thieslauk)
- Gift tax trap for intra-family transactions in Germany, GGI FYI Newsletter Trust & Estate Planning, (Autumn 2021) (Martin Thieslauk & Zlata Velagic)
- 10 Tax Tips You Should be Aware of Before Relocating to Germany, GGI FYI Newsletter International Taxation, (Autumn 2021) (Oliver Biernat)
- Considerations of Financing Inbound Investments into Germany, GGI FYI Newsletter International Taxation, (Spring 2021) (Oliver Biernat)
- Extraordinary Insolvency Filing Rules Resulting from COVID-19 in Germany, GGI FYI Newsletter Debt, Collection, Restructuring & Insolvency (Special Edition 01/2020) (Oliver Biernat)
- Tax Implications of Beneficiaries of Foreign Trusts Moving to Germany. GGI FYI Newsetter Trust and Estate Planning (Spring 2020) (Oliver Biernat)
- Quick Overview of the International Tax Compliance Regulations in Germany. GGI FYI International Taxation News, Special Edition: Working Together to Optimize International Tax Compliance, February 2020 (Oliver Biernat)
- Operators of Internet Marketplaces are Liable for the VAT of Their Traders, GGI FYI International Newsletter, Indirect Taxes, April 2019 (Susann Roll)
- Donations and Inheritances – When do You Need to Inform German Tax Authorities, GGI FYI International Newsletter, Trust Estate & Planning, April 2019 (Oliver Biernat)
- Trade or private activity? GGI FYI International Taxation News, Special Edition: The Taxation of Income of Cryptocurrencies in Varoious Jurisdictions, March 2019 (Oliver Biernat)
- Segmentation of loss-making activities within a company, GGI FYI International Taxation Newsletter, October 2018 (Oliver Biernat)
- Tax Treatment of cryptocurrencies such as Bitcoin in Germany, article published in GGI Insider No. 95, page 29, (by Oliver Biernat), article also available here on the homepage
- Investing in Germany – business delegation of the greater Frankfurt region in India: Automotive and IT, MOTORINDIA, 12/2013
- Press series on ‘Establishing a Business in Germany’, ‘Traps when Running a Business in Germany’ and ‘Traps when Optimizing the Tax Structure of a German Unit’, published in English and Spanish
- Successful Business in Germany -Law and Tax Guide, by Benefitax GmbH & Salger Rechtsanwälte, 10/2011 (see abstract)