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On the horizon – The modernisation of German partnership law

The revision of German partnership law has been on the political agenda for a long time already. Now, however, the first milestone has been achieved – […]

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Adaptation of rental payments due to COVID-19-induced measures

To mitigate business closures during the pandemic, German lawmakers have decided to bolster the negotiation options of commercial tenants and lessees. […]

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Classification under employment law of crowdworkers in the case of control methods typical for employees

The term crowdworkers refers to workers who take on assignments that are made available to a group of people (crowd). The assignments are generally […]

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Pension provisions – Salary sacrifice arrangements where there is a sole shareholding managing director

The recognition of a pension provision requires a salary sacrifice within the meaning of the Occupational Pensions Improvement Act (Gesetz zur […]

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Corporate advertising on private cars – When do employees (not) have to pay tax on the money they receive?

If employers pay employees to advertise on their private cars then they do not necessarily have to pay tax on the payments they receive. The crucial […]

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Foreign currency transactions – Currency hedging gains may be almost tax-free

Cross-border transactions with companies outside of the eurozone normally have an inherent currency risk. To reduce this currency risk, currency […]

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The 2020 Annual Tax Act – Important changes trelating to various types of tax and the tightening of criminal law for tax offences

On 18.12.2020, the Bundesrat (upper house of the German parliament) approved the 2020 Annual Tax Act. Its aim is to continue to alleviate the burdens […]

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2020 Administrative Principles – Stricter obligations of cooperation for cross-border transactions

Taxpayers are generally obliged to cooperate in enquiries into tax matters. These obligations of cooperation were specified by the fiscal authority, […]

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Limited tax liability and tax deduction where rights have been transferred

Limited tax liability can already arise if the income in Germany is generated solely from rights that have been recorded in a register in Germany. A […]

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Highlights of the Trade and Cooperation Agreement between the EU and the UK

On 24.12.2020, it finally happened – after seemingly endless negotiations between the EU Commission and the British government a compromise was […]

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Extended obligation to detect crises at an early stage

The Business Stabilisation and Restructuring Act (Unternehmensstabilisierungs- und -restrukturierungsgesetz, StaRUG) came into force on 1.1.2021. With […]

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Unilateral imposition of short-time working in an individual employment relationship

Even if the pre-conditions for entitlement to the short-time working allowance have been satisfied it is only possible to unilaterally impose […]

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Commercial trading in property when constructing an extension building

Extensive building and extension measures that a taxpayer carries out on a property that has been privately let for many years when the sale of the […]

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Obligation to register in the core energy market data register

The Federal Network Agency’s (Bundesnetzagentur) core energy market data register has been the central register for all energy generation systems […]

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Social security – Thresholds for 2021

Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2021. Accordingly, employees and employers […]

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The 2020 Annual Tax Act – Important changes to German income tax law

In September, the lower house of the German parliament [Bundestag, BT] had already passed the Draft of the 2020 Annual Tax Act (BT printed matter […]

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XRechnung format is mandatory when issuing invoices for public sector contracts

Since 27.11.2020, German federal agencies have only been paying invoices issued and submitted electronically in the XRechnung format. At the level of […]

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Clarification by the Federal Ministry of Finance on the tightening of regulations for intra-Community deliveries

Additional legal requirements for the tax exemption of intra-Community deliveries have had to be complied with already since 1.1.2020. The Federal […]

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New notice periods for external managing directors could potentially seriously disadvantage them

The Federal Labour Court [Bundesarbeitsgericht, BAG], in a recent ruling, amended the case-law on notice periods for external managing directors. This […]

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Coronavirus effects for transfer prices – Reviewing and adjustment requirements

Multinational groups of companies have to grapple not just with the challenges of national tax law, but also the effects on their transfer pricing […]

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