Gemeinnützigkeitsrecht

New German tax court case about the fixed establishment concept for VAT purposes

Cash Pooling Fehlerbegriff Enforcement-Verfahren, Vat rates

Reduction of VAT rates in Germany between 1 July and 31 December 2020: Clarifications and simplifications at a glance

Versicherungsteuer

Announced tax policy measures – what German businesses need to know

Coronavirus, Vorstandsvergütung, Insurance Premium Tax, German Administrative Guidance, Umlaufverfahren

Update: Immediate tax measures to take account for effects of Coronavirus

Versicherungsteuer

How to protect your cash tax position during the COVID-19 pandemic

Entgelttransparenzgesetz, Nachweisrichtlinie, Corona-Bonus

Short-time work in times of crisis

Investitionsabzugsbetrag BEPS, Country-by-Country-Reporting, Umsatzsteuer, R&D tax credit, CFC rules, EU Steuer, umsatzsteuerliche Organschaft, Hinzurechnungsbesteuerung, Werklieferungen, work supplies, Hinzurechnungsbesteuerung, Vorsteuerabzug von Kommunen, US-Steuerrecht, Optionsmodell

CFC rules may violate EU law in cases involving third countries

Emittentenleitfaden Ad-hoc-Publizität, Dividendeneinkünfte, Quick Fixes, ATAD, lump-sum taxation, Präferenzregelung, MoPeG, Freiberufler, Personengesellschaftsrecht, Beschlussfassung, naturalization, Haftungsprivileg, Vereins- und Stiftungsorgane

New German lump-sum taxation regime for wages of employees with limited tax liability

Gemeinnützigkeitsrecht

Withholding tax on German dividends

Umlaufverfahren

German transfer pricing case on shareholder loans