Skip to content
PKF News

You are here:

Latest news

Filter news and blogs by category

News

The relocation of production abroad - What are the tax implications that need to be considered?

The relocation of production abroad is no longer a possible scenario solely for large corporate groups. Rising energy prices, skills shortages and […]

News

Sustainability reporting - A step-by-step guide

The first two parts of our series of articles on sustainability reporting provided a comprehensive overview of the new regulations under the EU’s […]

News

Too high a VAT amount stated on invoices to final consumers – The new regulations

Up to now, under Section 14c (1) of the VAT Act (Umsatzsteuergesetz, UstG), businesses have been obliged to pay VAT to their local tax offices even in […]

News

‘No Russia clause’ – Western sanctions and the need for action by companies

On 26.2.2024 and previously on 18.12.2023, EU member states agreed on packages of further sanctions (no. 13 and no.12) against Russia. A particular […]

News

Sustainability reporting - A step-by-step guide

The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and further developing sustainability […]

News

Protection against the loss of tax revenues caused by cross-border arrangements

The different tax treatment of a situation in two disparate states can lead to the creation of structures that induce undertaxation. In 2021 already, […]

News

Major changes to international tax law as of 1.1.2024

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) published a draft omnibus act (Artikelgesetz) through which tax regulations that […]

News

Taxation in Germany of remuneration from abroad

If an employee residing in Germany works abroad then the question that arises is if and to what extent the income can also be taxed in Germany. Even […]

News

Where would a financial settlement be taxed following a move to a foreign country?

When a move to a foreign country follows the termination of an employment relationship a question that arises is which of the two countries will have […]

News

Per country limitation when claiming foreign tax credit

Under German tax law, the crediting of foreign taxes against German corporation tax constitutes one of the standard methods for avoiding double […]

News

How high inflation impacts financial reporting according to HGB and IFRS

In 2022, inflation accelerated markedly around the world. In view of the large number of significant consequences for businesses and consumers, the […]

News

Recognition of an agreement as an invoice – Current ECJ requirements

The ECJ has expressed its view on the question of whether or not an agreement may be regarded as an invoice and the criteria that would have to be […]

News

The taxation of a financial settlement when an employee in Germany moves abroad

When an employee commences a new job abroad and has thus given up a previous job in Germany and receives payment of a financial settlement, the […]

News

European tax law – When does a business owner have a fixed establishment?

A matter that is often disputed with fiscal authorities is the question of the circumstances under which a German parent company would create another […]

News

Measures to provide relief for employees in France

In France, the lawmakers have likewise adopted a number of legal provisions in order to compensate for inflation and higher energy prices. These […]

News

Reporting in accordance with the German Foreign Trade and Payments Ordinance – A frequently unknown and underestimated pitfall that could result in fines

In Germany, everyone can make payments to foreigners or receive payments from abroad without any restrictions or official authorisation. Nevertheless, […]

News

A further cut in the rate for French corporation tax for 2022

A corporation tax rate of 25% will apply to all com­panies in France for 2022. This year’s cut thus con­cludes the gradual reduction in the […]

News

New option model for partnerships – Part IV – The option under Section 1a of the ‘KöMoG’ in the light of international tax law

In the previous reports in our series of detailed explanations of the German Act on the Modernisation of Corporation Tax Law (KöMoG) we provided […]

News

Intra-group loans – national and international

When setting up subsidiary companies the question that always arises is whether it makes more sense to have funding in the form of equity capital or […]

Back to top of page