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New consultation agreement on Article 15 (4) Tax Treaty Germany - Switzerland: Companies need to take action
In a letter dated April 25, 2023, the German Federal Ministry of Finance published a new consultation agreement on Art. 15 (4) Tax Treaty Germany -…
Introduction of the “Deutschland Ticket”: What employers must observe in connection with subsidies
The “Deutschland-Ticket” (one ticket for public transport in Germany) has been available since the beginning of May. At a current fee of EUR 49 a…
Establishment of a permanent establishment by involving a service company
Decision of the German Federal Court of Finance (“BFH”) of March 23, 2022 (case no. BFH III R 35/20)
Cross-border commuter regulation pursuant to Germany-Switzerland Tax Treaty applicable to persons in marginal employment
Some Tax Treaties contain exemptions for cross-border commuters serving the purpose of taxation in the country of residence. This also applies to the…
Increased risk of double taxation in share deals
With the publication of the Annual Tax Act (JStG) 2022, the new Section 16 (4a) Real Estate Transfer Tax Act (GrEStG) came into force. Although the…
DAC 7: Modernization of tax procedural law – expansion of data analysis options for external auditors
Meaningful process documentation continues to gain in importance
Baker Tilly recruits Bartosch Tomczyk as Head of Financial Services Tax
Baker Tilly has recruited Bartosch Tomczyk (44) as Head of Financial Services Tax.
Tax-exempt inflation compensation bonus of EUR 3,000 applicable as of today
As of today, employers may pay to their employees the so-called inflation compensation bonus tax- and contribution-free. Our payroll specialists…
Tax consolidation of municipal baths: BMF comments on operation during the energy crisis
In a letter dated September 27, 2022, the German Federal Ministry of Finance (BMF) clarifies that the temporary closure of municipal baths due to the…
Raising the limits for mini-jobs and midi-jobs: What must be observed from October 1, 2022?
From October 1, 2022, the statutory minimum wage will be increased to EUR 12 per working hour. As a result from such increase, people in marginal…