Categories: Official Pronouncements (295 found)

  2. 18.01.2026

    New remote working rules for cross-border commuters

    The amendment to the double tax treaty between Germany and the Netherlands has been in force since 1 January 2026. Cross-border commuters can now work from home for up to 34 days per year without suffering changes with respect to their personal income tax status. For many employees and employers, this means more transparency, less bureaucracy, and additional planning security in their everyday cross-border working lives.

    Categories: Official Pronouncements
    Keywords: Remote working, Home office
  4. 12.01.2026

    MoF: Tax group involving a corporation with an atypical sile ...

    In two judgments published in April 2025, the Supreme Tax Court decided that a corporation in which there is an atypical silent partnership can be a subsidiary within a corporation tax group. With its rulings, the court deviated from an earlier opinion of the tax authorities. The Federal Ministry of Finance has now commented on the consequences of the two judgments.

    Categories: Official Pronouncements
    Keywords: non-typical silent partnership
  6. 31.12.2025

    Restoring the reduced tax rate on restaurant and catering se ...

    In the course of the Tax Amendment Act 2025 a reduction of VAT for restaurant and catering services, with the exception of the sale of beverages, to seven per cent was introduced from 1 January 2026 (Section 12 (2) No. 15 of the Value Added Tax Act). The Federal Ministry of Finance (MoF) has recently issued a brief decree as to specific aspects of the new rule.

    Categories: Official Pronouncements
    Keywords: catering, reduced rate VAT
  12. 12.09.2025

    Federal Government approves Location Promotion Act Bill: Boo ...

    On 10 September 2025, the Federal Cabinet approved a draft bill to promote private investment and the financial centre (Location Promotion Bill). The draft law aims to provide a stronger impetus for private investment. To this end, the framework conditions for private investment should improve, particularly with regard to infrastructure, renewable energies and venture capital. Companies in the financial market sector will be relieved of unnecessary bureaucracy with the elimination of unnecessary auditing, reporting and disclosure requirements.

    Categories: Official Pronouncements, Tax & Legal New ...
    Keywords: Investment Reporting, Investmentbranche, ...
  15. 14.08.2025

    Federal Ministry of Finance publishes draft bill for a Minim ...

    On August 6, 2025, the Federal Ministry of Finance (MoF) sent the draft bill for a law to adjust the Minimum Tax Act (“MTA”) and implement further measures (“MTAA – Draft”) to the associations for comment by August 11, 2025. The draft bill includes measures for the implementation of the OECD Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules from January 2025 as well as “accompanying measures" that are intended to contribute to the simplification of international tax law ("decluttering") outside the scope of the MTA.

    Categories: Official Pronouncements, Tax & Legal New ...
    Keywords: CFC provisions, minimum taxation, Foreig ...
  17. 06.08.2025

    More effective detection of tax evasion and tax fraud: Germa ...

    According to a press release issued today the Cabinet has decided to extend the retention period for accounting documents at banks, insurance companies and securities institutions to ten years. The amendment to the law aims to combat tax evasion and strengthen effective tax enforcement. This will enable large-scale tax evasion cases, such as those involving cum/cum and cum/ex transactions, to be vigorously prosecuted.

    Categories: Official Pronouncements
    Keywords: retention requirement, accounting data, ...
  18. 24.07.2025

    Sustainability reporting: New draft bill published to implem ...

    On 10 July 2025 the Federal Ministry of Justice and Consumer Protection (BMJV) published a new draft bill to transpose the EU Corporate Sustainability Reporting Directive (CSRD) into German law. The previous federal government had already presented a draft bill to implement the CSRD. However, the legislative process was never completed. The CSRD aims to ensure that certain companies report on the social and environmental impacts and risks of their business activities. The aim of the draft bill is to implement the directive with as little bureaucracy as possible.

    Categories: Official Pronouncements, Legislation
    Keywords: Sustainability Reporting, European Green ...
  19. 30.06.2025

    What about cum-ex/ cum-cum? The state of play

    The investigations regarding cum-ex and cum-cum transactions are continuing with a focus to uncover the intricate structures and recovering tax losses. Progress is being made but there are also several challenges, particularly regarding the statute of limitations and the elimination of evidence. In response to a question from the party Die Linke, the German government has commented on the current state of affairs.

    Categories: Official Pronouncements
    Keywords: cum-ex
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Sounia Kombert

Sounia Kombert

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Düsseldorf

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