Federal Ministry of Finance publishes Tax Relief Bill 2022
Following the release on 23 February 2022 by the Committee of the Coalition Government of a paper entitled “10 Steps to Relieve our Country”, the Federal Ministry of Finance published the draft Tax...
View ArticleDraft statutory instrument with black-list of non-cooperative tax...
The Act on the Defence against Tax Avoidance and Unfair Tax Competition (DTAUTC) of June 25, 2021 (BGBl. I p. 2056 introduced certain administrative and legislative measures in relation to those states...
View ArticleGerman Federal Ministry of Finance (MoF) published two circulars in relation...
On January 27, 2022, the German Federal Ministry of Finance (MoF) published two circulars in relation to the royalty limitation rules. The first deals with general questions of application of the...
View ArticleFourth Corona Tax Relief Act – Draft Bill
The German Federal Ministry of Finance has presented the draft bill for a fourth act implementing tax relief measures to address the Corona crisis (Fourth Corona Tax Relief Act) the following tax...
View ArticleFederal Ministry of Finance : Circular on Tax Measures aimed at reducing...
Further extension of the procedural tax relief regulations. The German Federal Ministry of Finance (MoF), in agreement with the supreme tax authorities of the German states, has issued a further...
View ArticleCOVID 19 Measures – Latest Update
Against the background of a fourth Covid 19 wave in Europe, certain measures, due to expire, have been extended. German measures According to a decision taken at the video conference between the...
View ArticleMinistry of Finance publishes draft Corporate Income Tax Regulations 2022
In a letter dated October 27, 2021, the German Federal Ministry of Finance sent a draft of the Corporate Income Tax Regulations 2022 (CITR) to the associations for comments. The associations will have...
View ArticleStatutory interest rate unconstitutional: Ministerial circular with...
The Federal Finance Ministry has issued a circular on the implementation of the decision of the Federal Constitutional Court of July 8, 2021 regarding the inappropriate statutory interest rate on late...
View ArticleQuestionnaire for VAT registration of foreign entrepreneurs
In a current circular the Federal Finance Ministry introduces model forms for 2021 and subsequent years with respect to the VAT registration of entrepreneurs domiciled abroad. For the VAT registration...
View ArticleVAT treatment of services provided by stock exchanges and other trading...
In a current circular, the tax authorities generally comment on the VAT treatment of services provided by exchanges and other trading platforms for financial products and, in this respect, partially...
View ArticleMinistry of Finance: Abolition of the small consignment exemption limit
On 30 June 2021, the Federal Ministry of Finance published information on its homepage regarding the abolition of the small consignment exemption limit. On 1 July 2021, the changes in connection with...
View ArticleExtension of the deadline for filing tax returns
On 25 June 2021, the Bundesrat approved the extension of the filing deadline for the 2020 tax return by three months. On 21 May 2021, the Bundestag had added it to the Act on the Implementation of the...
View ArticleBundesrat approves the Act to Modernise Corporate Income Tax
UPDATE: In its session on 25 June 2021, the Bundesrat gave its approval to the Act to Modernise Corporate Income Tax Law. The Bundesrat thus followed the recommendation of the Finance Committee. The...
View ArticleNew decree by Federal Ministry of Finance extends motive test for escape from...
On 17 March 2021, the German Federal Ministry of Finance (BMF) published a decree on the application of Section 8 (2) of the Foreign Tax Act (AStG) which stipulates the “motive test” taxpayers have to...
View ArticleVAT: Place of performance of educational or similar courses
The Federal Tax Office, by way of a circular, has adjusted its VAT Application Ordinance with regard to the 2019 ruling by the European Court of Justice on the determination of the place of supply of...
View ArticleVAT Newsflash – VAT record keeping and joint and several liability for...
VAT record keeping and joint and several liability for operators of electronic interfaces as of July 1, 2021. The current newsflash deals with the updated VAT rules around e-commerce, more specifically...
View ArticleEU Parliament formally approves EU-UK Trade and Cooperation Agreement
At a plenary session on 28 April 2021, the EU Parliament formally approved the EU-UK Trade and Cooperation Agreement. The agreement had been provisionally applicable since 1 January 2021 but will now...
View ArticleMinistry of Finance: comments on amended requirements for intra-community...
The German Federal Ministry of Finance has commented on the changed requirements for intra-community supplies resulting from the Act on Further Tax Incentives for Electromobility and on the Amendment...
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