{"id":26038,"date":"2026-03-26T12:29:55","date_gmt":"2026-03-26T11:29:55","guid":{"rendered":"https:\/\/www.benefitax.de\/?p=26038"},"modified":"2026-03-26T14:01:14","modified_gmt":"2026-03-26T13:01:14","slug":"tax-information-april-2026","status":"publish","type":"post","link":"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/","title":{"rendered":"Tax Information April 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26038\" class=\"elementor elementor-26038\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2764394 e-flex e-con-boxed e-con e-parent\" data-id=\"2764394\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d11ab8 elementor-widget elementor-widget-text-editor\" data-id=\"6d11ab8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"Rubrik\">Content<\/h2><ul class=\"I_Text\"><li><a class=\"link\" href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/\/#2\" target=\"_blank\" rel=\"noopener\">Problems with \u201cactual\u201d performing shareholder loans <\/a><\/li><li><a class=\"link\" href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/#3\" target=\"_blank\" rel=\"noopener\">The question of how long initial losses of a subsidiary are tolerated<\/a><\/li><li><a class=\"link\" href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/#4\" target=\"_blank\" rel=\"noopener\">Can taxes paid abroad be credited against the German tax liability?<\/a><\/li><li><a class=\"link\" href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/\/#5\" target=\"_blank\" rel=\"noopener\">Criminal Tax Law Risks in Tax Audits \u2013 Special Responsibilities of GmbH Managing Directors<\/a><\/li><li><a class=\"link\" href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/#6\" target=\"_blank\" rel=\"noopener\">Criminal Tax Law Risks Associated with Cryptocurrencies<\/a><\/li><li><a class=\"link\" href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/#7\" target=\"_blank\" rel=\"noopener\">Changes in the international tax treatment of Home-Office work as permanent Establishments (PEs)<\/a><\/li><\/ul><hr \/><hr \/><h2 class=\"Rubrik\"><a title=\" Introduction of the E-Invoice in 2025: What companies need to know now \" name=\"2\"><\/a><\/h2><h3>Problems with &#8220;actual&#8221; performing shareholder loans<\/h3><p>In a recent case, the US-based parent company (M-Corp.) granted a loan of EUR 100 million with a ten-year term in 2021 to a German subsidiary (T-GmbH) at an arm&#8217;s length interest rate of 3%, which is denominated in EUR. At the time of disbursement, the loan was assumed to be fully recoverable. In addition, T-GmbH has been generating consistent profits for years, resulting in positive equity at the end of 2024. In December 2024, M-Corp. carried out a full explicit, i.e., open, debt waiver as part of a recapitalization measure. However, due to the interest rate policy of the FED and ECB, there has been an increase in the general interest rate level, so that for a comparable loan with a remaining term of seven years at the time of the debt waiver, an interest rate of 6% would have been relevant from an arm&#8217;s length .<\/p><p>Internationally, the topic of \u201cunwinding of non-performing loans\u201d a perennial issue. The reason: restructuring measures abroad often trigger tax consequences in Germany\u2014namely, due to the material correspondence principle applicable to hidden contributions in Section 8 (3) sentence 4 of the German Corporation Tax Act (KStG). According to this principle, a complete waiver of claims not only leads to taxable income for T-GmbH in the amount of the non-recoverable portion. The recoverable portion, which is considered a hidden contribution, must also be treated as taxable income to the extent that this hidden contribution has reduced the income of the foreign shareholder (Section 8 (3) sentence 4 KStG).<\/p><p>So far, tax audits reveal situations in which the subsidiary has negative equity and the repayment of the loan is therefore at risk. These classic non-performing loans differ fundamentally from the present case, in which T-GmbH generates consistent profits and has positive equity, so that repayment of the loan is not at risk and the loan receivable appears (at first glance) to be fully recoverable. Nevertheless, at the time of the debt waiver, an outside third party would only pay a price for the loan receivable that is below the nominal value of EUR 100 , raising the question of how the debt waiver should be treated for tax purposes at T-GmbH.<\/p><p><u>Recommendations in order to avoid problems<\/u>:<\/p><p>For cases that have not yet been realized, the following applies from a tax planning perspective:<\/p><ul><li>Sufficient cash reserves: The loan should be repaid directly. Subsequently, a reinvestment in the German company can be made if necessary.<\/li><li>Insufficient liquid funds: First, a deposit can be made to increase cash reserves before the loan is repaid.<\/li><\/ul><p>To avoid this repayment being interpreted as an implied waiver of claims under Section 42 of the German Fiscal Code (AO), it is advisable to observe a certain grace period. In practice, repayment often takes place six months after the deposit, ideally with a balance sheet date between the deposit and repayment.<\/p><p><strong><a href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/#2\">Back to start<\/a><\/strong><\/p><hr \/><hr \/><h2 class=\"Rubrik\"><a title=\"Emigration can be expensive: New tax liability for investment fund holders when moving abroad\" name=\"3\"><\/a><\/h2><h3>The question of how long initial losses of a subsidiary are tolerated<\/h3><p>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&#8217;s length principles, the German tax authorities accept those losses under certain conditions only for a maximum period of 3-5 years. If this period is exceeded, they state that notional profits must be taxed, normally based a certain percentage of the costs of the German subsidiary (cost plus). Although there is no fixed time limit mentioned in the OECD TPG, however, after five years without any foreseeableprofits, the requirements for proving that an outside third party would continue to invest increase.<\/p><p>The basis for tax treatment in German law can be found in Sec. 1 ASTG (Foreign Tax Act) which is based on the arm\u2019s-length principle: intercompany transactions must be priced as they would be between independent third parties. This principle allows for flexibility but requires that economic realities over time be considered. Therefore, it needs to be interpreted, but it is not clear which rule to interpret is prevailing.<\/p><p>First of all, a functions and risks analysis must be made. If it is clear that the German entity is a routine company with little functions and risks, and the strategy bearer is the foreign parent company the German tax authorities take the view that a third-party service provider would not accept losses and would not even accept a mark-up of 0% as they want to generate profits. Therefore, they state, the cost-plus transfer pricing method, taking into account all necessary direct and indirect costs, must be applied. Exceptions are only possible for initial losses, but those are limited to max. 3-5 years following court decisions of the German superior fiscal court BFH.<\/p><p>Foreign parent companies often only look at the OECD TPG and take a different view. In situations where an entity within a multinational group may incur losses over a reasonable period &#8211; for example, during the startup phase or while entering a new market, the TPG emphasize that independent parties would only tolerate such losses if there were a reasonable expectation of future profitability. Temporary losses can therefore be justified if they are part of a sound business strategy. If a company belongs to a multinational group, it can tolerate such losses if its commercial activities generate benefits for the multinational group as a whole.<\/p><p>As this contradiction always provokes disputes, German fiscal courts repeatedly had to deal with the question of how long initial losses can be accepted. It looks like there is some common understanding that the principle that the start-up phase until the company breaks even does not normally exceed a period of three years does not apply in the case of a newly founded company. However, court judgements leave open the exact time initial losses can be accepted and the start-up time for a newly established business must be determined on a case-by-case basis depending on the specific nature of the business. So far, there is no German court decision that accepted a longer period than 5 years.<\/p><p>Please also pay attention to the thin capitalisation rules\/equity ratio of the German subsidiary. If the equity ratio is far below the equity ratio of the group of companies or if interest expenses are higher than 30% of the EBITDA in the tax balance-sheet, interest may not be tax deductible. Even if the rules of the so-called interest-barrier are only applicable for net interest expenses of 3 million Euros or more p.a., German tax authorities often check if third parties would have closed a such a contract. If there is thin capitalization, third parties like banks would probably stop providing loans, ask for securities or charge very high interest. In such cases German tax authorities often reduce the interest that is tax deductible because the loan is considered to not be according to arm\u2019s length. Indications for constructive dividends are:<\/p><ul><li>Thin capitalization<\/li><li>No genuine intention\/ability to repay, de facto \u201cpermanent deferral\u201d<\/li><li>No maturity\/repayment agreements, no enforcement, no collateral despite risk<\/li><li>Subordination, profit dependency, etc., which justify economic proximity to equity capital<\/li><li>Interest rates\/terms deviate significantly from the market without justification (too high or too low).<\/li><\/ul><p><u>Recommendations<\/u>:<\/p><p>A German subsidiary that is still making losses after some years should be able to present a risk and functions analysis. If the German subsidiary if qualified as a routine or low-risk company they should be able to:<\/p><ul><li>present a sound business strategy that shows when break-even is reached and that the German subsidiary will profit from those future profits. Moreover, those profits should be sufficient to cover all additional losses, admin costs and a reasonable profit.<\/li><li>demonstrate that such losses are part of a commercially rational long-term strategy, including detailed business plans, R&amp;D milestones, and market potential. Recurring losses for a reasonable period may be justified in some cases by a business strategy to set especially low prices to achieve market penetration. An independent enterprise would not continue loss-generating activities unless it had reasonable expectations of future profits.<\/li><li>describe both the causes of losses and the measures taken to mitigate them in a detailed TP-documentation. A German subsidiary that continues to incur losses for five years, must substantiate that such losses are economically justified, foreseeable, and consistent with market behaviour.<\/li><li>document industry\u2011specific development cycles and comparable independent investors that accepted more than 5 years<\/li><li>present additional circumstances that make it possible to determine that the taxpayer is not only engaging in the loss-making activity for personal reasons and inclinations related to his lifestyle or for saving taxes<\/li><li>present extraordinary circumstances that delayed the process of becoming profitable (the OECD TPG refer to heavy start-up costs, unfavourable economic conditions, inefficiencies, or other legitimate business reasons), but not if they continue indefinitely<\/li><li>plan that in a worst-case-scenario you may have to pay taxes on notional profits for loss-generating subsidiaries<\/li><li>make plausible why third parties would have provided a loan in the way the shareholder did. Expect that interest paid on shareholder loans may not be tax deductible if the equity ratio is too low.<\/li><\/ul><p class=\"ZumAnfang\"><a href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/#2\">Back to start<\/a><\/p><hr \/><hr \/><h2 class=\"Rubrik\"><a title=\"Interest on capital gains tax when refund takes long\" name=\"4\"><\/a><\/h2><h3>Can taxes paid abroad be credited against the German tax liability?<\/h3><p>In cross-border situations, income may be subject to taxation both abroad and in Germany. For individuals residing in Germany, this often raises the question of whether a tax (including withholding tax) paid abroad can be taken into account in Germany.<\/p><p><strong>Crediting of Foreign Taxes<\/strong><\/p><p>Under certain conditions, German tax law allows foreign taxes to be credited against German income tax. The relevant provision for this is Section 34c(1) of the German Income Tax Act (EStG).<\/p><p>A key requirement is that the tax was actually levied abroad, that all possibilities for reducing the tax base for these taxes abroad have been exhausted and that it is comparable to German income tax. Additionally, there must be a connection to foreign income. However, the credit is not unlimited: it is limited to the portion of the German tax attributable to the corresponding foreign income (so-called maximum credit amount).<\/p><p><strong>Alternative: Treatment as business expenses or income-related expenses<\/strong><\/p><p>Instead of a credit, foreign taxes may also be taken into account when determining income. In this case, the foreign tax reduces the tax base, for example as a business expense or income-related expense (Section 34c(2) EStG).<\/p><p>Which option is more favourable in a specific case depends on the specific income structure and the amount of the foreign tax liability.<\/p><p><strong>Role of Double Taxation Agreements<\/strong><\/p><p>In addition to national regulations, double taxation agreements (DTAs) play a central role. These agreements determine which country is entitled to tax certain types of income and how double taxation is avoided.<\/p><p>Two methods are regularly applied:<\/p><ul><li>Exemption method: The income is exempt from tax in Germany, often subject to a progression clause.<\/li><li>Credit method: The tax paid abroad is credited against the German tax liability.<\/li><\/ul><p>Which method is applied depends on the provisions of the respective treaty and the type of income.<\/p><p><strong>Practical Significance<\/strong><\/p><p>The crediting of foreign taxes is particularly relevant in the following scenarios:<\/p><ul><li>Income from international equity investments<\/li><li>Withholding taxes on dividends, interest, or royalties<\/li><li>Income from foreign permanent establishments<\/li><li>Income from cross-border services<\/li><\/ul><p>A careful analysis of the tax situation and the relevant DTA provisions is therefore necessary to avoid double taxation and to correctly utilize tax planning opportunities.<\/p><p class=\"ZumAnfang\"><a href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/#2\">Back to start<\/a><\/p><hr \/><hr \/><h2 class=\"Rubrik\"><a title=\"Tax treatment of wages under Double Taxation Treaties \" name=\"5\"><\/a><\/h2><h3 class=\"Titel\">Criminal Tax Law Risks in Tax Audits &#8211; Special Responsibilities of GmbH Managing Directors<\/h3><p>Tax audits are part of the standard tax assessment process. Nevertheless, circumstances may arise during a tax audit that can have consequences not only under tax law but also under criminal tax law. Managing directors of a GmbH bear a special responsibility in this regard.<\/p><p><strong>Responsibility of the Managing Director Under Tax Law<\/strong><\/p><p>The managing director is the legal representative of the GmbH and is therefore also responsible for the proper fulfillment of tax obligations. According to Section 34 of the German Fiscal Code (AO), legal representatives must ensure that the company\u2019s tax obligations are fulfilled. These include, in particular:<\/p><ul><li>the timely filing of tax returns,<\/li><li>the proper maintenance of accounting records,<\/li><li>and the complete and accurate disclosure of tax-relevant facts.<\/li><\/ul><p>If these obligations are violated, this may result not only in additional tax payments but also in personal liability or criminal risks for the managing director.<\/p><p><strong>Tax Evasion and Reckless Tax Evasion<\/strong><\/p><p>Anyone who provides incorrect or incomplete information to the tax authorities or conceals tax-relevant facts, thereby evading taxes, may be liable for criminal prosecution for tax evasion under \u00a7 370 AO. Even an attempt to do so is a criminal offense.<\/p><p>In addition to intentional violations, reckless tax evasion (\u00a7 378 AO) may also occur if tax obligations are violated through gross negligence. Particularly in complex tax situations, inadequate oversight of tax processes within a company can lead to corresponding risks.<\/p><p><strong>Tax Audits as a Potential Starting Point for Criminal Tax Proceedings<\/strong><\/p><p>As part of a tax audit, the tax authorities regularly review a company\u2019s tax affairs over a period of several years. If discrepancies are identified during this process, the auditor can extend the audit period and may be required to report indications of potential tax offenses to the competent Office for Administrative and Criminal Matters (BuStra).<\/p><p>In such cases, a tax audit can lead to criminal tax proceedings. Typical areas of audit with increased risk include:<\/p><ul><li>Improperly documented business expenses<\/li><li>Hidden profit distributions<\/li><li>Incorrect treatment of sales tax<\/li><li>Undeclared foreign transactions<\/li><li>Deficiencies in cash management<\/li><\/ul><p>\u00a0<\/p><p>\u00a0<\/p><p><strong>Taking Findings of former Tax Audits into Consideration <\/strong><\/p><p>Tax Audit findings may trigger a requirement to correct and report errors for other, unaudited periods. In practice, this means: If a tax audit reveals, for example, an incorrect treatment of payroll tax, an erroneous assessment of sales tax, or an inaccurate treatment of hidden profit distributions, it must be determined whether the same issue needs to be corrected in other, as-yet-unaudited tax assessment periods. Ignoring this creates a classic opening for criminal tax proceedings.<\/p><p>For managing directors, this results in heightened responsibility for monitoring and implementation. Active organizational implementation of the audit findings within the company is required: adjustments to accounting logic, payroll processing, procedural guidelines, tax assessments, and internal controls. If this is not done, the managing director cannot later simply claim that they relied on third parties. The tax authorities attach considerable weight to internal organizational issues, particularly in cases of repeated, previously objected-to circumstances.<\/p><p><strong>The Importance of Early Tax Analysis<\/strong><\/p><p>Early tax review of critical issues is particularly important in cases involving complex corporate structures or international situations. If potential errors are identified in a timely manner, a simple correction under Section 153 of the German Fiscal Code (AO) may often be considered.<\/p><p>Careful preparation for tax audits, as well as clear internal tax processes, can help identify and minimize tax risks at an early stage.<\/p><p><strong>Conclusion<\/strong><\/p><p>For GmbH managing directors, tax audits can entail significant tax and criminal tax law risks. In addition to the additional tax burden, there may also be personal liability for breaches of duty in the tax sphere. An early tax analysis and professional support during the tax audit can be crucial for identifying risks and responding appropriately.<\/p><p class=\"ZumAnfang\"><a href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/#2\">Back to start<\/a><\/p><hr \/><hr \/><h2 class=\"Rubrik\"><a title=\"Determination of intra-group interest rates \u2013 New German rules not in line with OECD guideline\" name=\"6\"><\/a><\/h2><h3>Criminal Tax Law Risks Associated with Cryptocurrencies<\/h3><p>Cryptocurrencies such as Bitcoin and Ethereum have gained significant prominence in recent years. At the same time, they present new challenges for taxpayers and tax authorities. In particular, if crypto transactions are not reported for tax purposes\u2014or are reported incompletely\u2014this can give rise to risks under criminal tax law.<\/p><p><strong>Tax Treatment of Cryptocurrencies<\/strong><\/p><p>According to the current view of the tax authorities, cryptocurrencies generally constitute private assets. Profits from their sale (Capital gains) may therefore be taxable under certain conditions as private sales transactions pursuant to Section 23 of the German Income Tax Act (EStG).<\/p><p>This applies in particular if less than one year elapses between acquisition and sale. If cryptocurrencies are sold or exchanged at a profit within this period, a taxable capital gain may arise.<\/p><p>In addition to traditional sales, other transactions may also have tax implications, such as:<\/p><ul><li>Exchanging cryptocurrencies with one another<\/li><li>Using cryptocurrencies to purchase goods or services<\/li><li>Income from staking, lending, or mining.<\/li><\/ul><p>If Cryptocurrencies are held within a company or dealing with them creates a trade business, all capital gains and proceeds are taxable.<\/p><p><strong>Criminal Tax Law Risks<\/strong><\/p><p>Anyone who fails to report tax-relevant crypto transactions, or reports them incompletely, risks criminal tax consequences. According to Section 370 of the German Fiscal Code (AO), tax evasion may occur if incorrect or incomplete information is provided to the tax authorities or if facts relevant for tax purposes are concealed.<\/p><p>With cryptocurrencies in particular, there is often a risk that transactions are not fully documented or are incorrectly classified for tax purposes. This applies in particular to:<\/p><ul><li>undeclared gains from crypto sales<\/li><li>missing information regarding foreign crypto exchanges<\/li><li>incomplete documentation of transaction histories<\/li><li>incorrect tax treatment of staking or mining income<\/li><\/ul><p>Even errors resulting from gross negligence can constitute reckless tax evasion (Section 378 AO).<\/p><p>\u00a0<\/p><p>\u00a0<\/p><p><strong>Information flow from foreign crypto trading platforms to tax authorities<\/strong><\/p><p>The German tax authorities are getting automatic and standardized information from foreign crypto trading platforms under new international transparency rules. The key development is the implementation of the Crypto-Asset Reporting Framework (CARF) and the EU\u2019s DAC 8 rules into German law through the Crypto-Asset Tax Transparency Act. Under these rules, reporting obligations will apply for the 2026 calendar year, with the first exchanges of information expected in 2027. The information reported may include:<\/p><ul><li>the taxpayer\u2019s identity data, such as name, address, tax residence, tax identification number, and date of birth;<\/li><li>details of crypto transactions, including purchases, sales, exchanges, and certain transfers;<\/li><li>aggregated values, transaction volumes, and the number of transactions for specific crypto-assets.<\/li><\/ul><p>This is especially relevant for foreign platforms, because those have often been perceived by taxpayers as being outside the practical reach of the German tax office. That assumption is becoming increasingly dangerous. If a German tax resident uses a foreign exchange, the data held by that platform may ultimately be shared with German authorities.<\/p><p>The main tax risk is the discovery of undeclared crypto income or gains. German taxpayers must be able to document acquisitions, disposals, holding periods, values, and wallet movements in a complete and consistent manner. The German Ministry of Finance has made clear that taxpayers are subject to extensive documentation and cooperation obligations. Tax offices may request transaction reports, CSV exports, wallet overviews, and exchange account records.<\/p><p><strong>Retrospective Correction of Tax Information<\/strong><\/p><p>Anyone who discovers that crypto transactions were not fully reported in the past is generally obligated to correct inaccurate tax returns. This obligation arises from Section 153 AO.<\/p><p>Under certain conditions, a voluntary disclosure exempting one from criminal liability pursuant to \u00a7 371 AO may also be considered. A key prerequisite for this, however, is that the information be provided to the tax authorities in full and in a timely manner.<\/p><p><strong>Importance of careful documentation<\/strong><\/p><p>Complete documentation of transactions is crucial for the correct tax treatment of cryptocurrencies. This includes, in particular, information on<\/p><ul><li>Dates of acquisition<\/li><li>Acquisition costs<\/li><li>Dates of sale or exchange<\/li><li>Trading platforms and wallets used<\/li><\/ul><p>Since crypto transactions are often processed through multiple exchanges or wallets, reconstructing them after the fact can be complex.<\/p><p>\u00a0<\/p><p><strong>Conclusion<\/strong><\/p><p>Cryptocurrencies open up new economic opportunities, but they also entail tax and criminal tax law risks. A complete disclosure of all relevant transactions, along with careful documentation, is therefore crucial to avoiding tax disputes with the tax authorities.<\/p><p class=\"ZumAnfang\"><a href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/#2\">Back to start<\/a><\/p><hr \/><hr \/><h2 class=\"Rubrik\"><a title=\"Determination of intra-group interest rates \u2013 New German rules not in line with OECD guideline\" name=\"7\"><\/a><\/h2><h3>Changes in the international tax treatment of Home-Office work as permanent Establishments (PEs)<\/h3><p>The OECD\u2019s 2025 update to the Model Tax Convention Commentary adds detailed guidance on when <strong>cross-border remote work<\/strong> (home office or similar locations such as a second home or holiday accommodation) may create a <strong>permanent establishment (PE)<\/strong> for the employer under <strong>Article 5(1)<\/strong>.<\/p><p><strong>Core approach (new two-step test)<\/strong><\/p><ul><li><strong>\u201cFixed\u201d place requirement:<\/strong> A PE generally requires <strong>sufficient permanence<\/strong>, typically <strong>around six months<\/strong> of actual business use of the location.<\/li><li><strong>50% time threshold (rolling 12 months):<\/strong><ul><li><strong>&lt; 50%<\/strong> of the employee\u2019s working time in the remote-work state: <strong>generally no PE<\/strong>.<\/li><li><strong>\u2265 50%<\/strong>: no automatic PE\u2014move to the next test.<\/li><\/ul><\/li><li><strong>Commercial-reason test (if \u2265 50%):<\/strong> A PE is likely only if there is a <strong>business-driven reason<\/strong> for working from that state, e.g. <strong>regular in-person meetings with customers\/suppliers from that state<\/strong>, the employer would otherwise need <strong>premises<\/strong> there, or certain <strong>time-zone driven real-time interactions<\/strong>.<br \/>No commercial reason is assumed where remote work is mainly to <strong>accommodate the employee<\/strong>, to <strong>recruit\/retain talent<\/strong>, or <strong>to save office costs<\/strong> (the OECD explicitly notes that cost saving alone should not trigger a PE).<\/li><\/ul><p><strong>Important limitations<\/strong><\/p><ul><li>The <strong>preparatory\/auxiliary<\/strong> exemption (Art. 5(4)) still applies.<\/li><li>Separate PE risks remain, especially <strong>dependent agent PEs<\/strong> (Art. 5(5)\/(6)) where employees conclude contracts or play the principal role.<\/li><\/ul><p><strong>Practical takeaway<\/strong><\/p><p>Employers should <strong>monitor days\/time spent abroad<\/strong>, <strong>document the reasons<\/strong> for remote work in the other state, and <strong>review remote-work policies<\/strong>\u2014particularly where employees work <strong>\u2265 50%<\/strong> abroad and have <strong>market-facing roles<\/strong>.<\/p><p><strong>\u00a0<\/strong><\/p><p class=\"ZumAnfang\"><a href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2025\/#2\">Back to start<\/a><\/p><hr \/><hr \/><p class=\"ZumAnfang\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Content Problems with \u201cactual\u201d 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 \u2013 Special Responsibilities of GmbH Managing Directors Criminal Tax Law Risks Associated with Cryptocurrencies Changes in the international [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[426],"tags":[],"class_list":["post-26038","post","type-post","status-publish","format-standard","hentry","category-tax-information"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Information April 2026 - Steuerberatung | Wirtschaftspr\u00fcfung<\/title>\n<meta name=\"description\" content=\"Find out the latest changes in tax law and what from April will bring in accounting and tax law - with the Benefitax tax tips.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.benefitax.de\/en\/tax-information-april-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Information April 2026 - 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