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BFH confirms pass-through prohibition for corporations
In its decision of February 22, 2024 (III R 13/23), the German Federal Fiscal Court (“BFH”) confirmed the validity of the “pass-through” prohibition…
Milestone after 9 years: BFH confirms the wording of Art. 19 (1) sentence 1 no. 1a EstG
In its decision of March 27, 2024 (VI R 5/22), the German Federal Tax Court (“BFH”) confirmed, as expected, that all employee events are to be…
Annual Tax Act 2024 to bring a large number of tax changes
Government draft of the Annual Tax Act 2024 (JStG 2024) provides for important changes to the German Income Tax Act, Corporate Income Tax Act, Trade…
EU draft directive on “VAT in the digital age” has failed for the time being
Last week, the EU economic and finance ministers (ECOFIN) voted on the draft directive on “VAT rules for the digital age”, which was last revised on…
Growth Opportunities Act: How to benefit from the enlarged research funding
Researching companies can benefit from the increase in the research allowance from 28 March 2024.
E-invoices in the B2B sector become mandatory
The wrangling over the German Growth Opportunities Act has come to an end. On March 22, the German Bundesrat passed the Conciliation Committee’s…
German Federal Fiscal Court: Profit from sale of an employee shareholding at arm’s length conditions does not qualify as wage or salary
Important conclusions for designing employee and management programs
Social insurance update: New employer identification number application procedure
From January 1, 2024, companies must provide the company number (Unternehmensnummer) assigned to the company by the employers’ liability insurance…
What the German register of grant beneficiaries means for non-profit organizations
The call for more transparency in the non-profit sector has become louder and louder in recent years – especially with regard to the non-profit status…