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Tax & Legal

Tax & Legal

Ministry of Finance: comments on amended requirements for intra-community supplies


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 of other Tax Regulations – Finance Act 2019: “FA 2019” – amending the VAT Act Application Ordinance accordingly. Continue reading

Federal Ministry of Finance: draft circular on the application of Section 8d of the Corporation Tax Act


The Federal Ministry of Finance has sent the draft of a Ministry circular on the application of Section 8d of the Corporation Tax Act (CTA) – continuance-bound loss carry-forward after loss forfeiture – to the professional associations for comment. Continue reading

Ministry of Finance: No Covid 19 deferral of deadline for reporting cross-border tax arrangements (DAC 6)


At a Federal Press Conference on 6 July 2020, the Ministry of Finance in Berlin made the surprise announcement that, following a decision of the Minister of Finance, Germany will not be exercising the option given in the recent EU Directive to extend the reporting deadlines for DAC 6. Continue reading

Federal Cabinet releases draft bill for post-covid stimulus package


The German Federal Cabinet has released the draft bill on the crisis management package aimed at mitigating the economic impact of the COVID 19 pandemic. The bill is due to have its first reading at the Bundestag on 19 June 2020, with the 2nd /3rd readings and the final decision of the Bundesrat expected on 29 June 2020. On this timetable the publication in the Federal Law Gazette should occur on 30 June 2020, with the law becoming effective on 1 July 2020. Continue reading

Government releases draft Corona – Tax Assistance Bill


At its meeting on 6 May 2020, the Federal Cabinet adopted the Corona Tax Assistance Bill, which – with the exception of editorial changes – essentially corresponds to the Federal Ministry of Finance’s original formulation. The only change worth noting here is an addition to the explanatory memorandum on the tax exemption on subventions by employers to reduced hours compensation payments and seasonal reduced hours compensation payments vis-Ă -vis corrections to salary withholding tax deducted prior to the Act taking effect. Continue reading

COVID 19: Summary of measures introduced to combat the effects of the coronavirus (COVID 19/SARS-CoV-2)


This article is intended to provide an overview of the current measures taken in connection with the spread of the coronavirus, particularly in tax law.

A: Material on tax measures in Germany;

B: Measures in other areas in Germany;

C: Measures at European level.

D: Measures worldwide Continue reading