521 results found

Today, two weeks after the German Federal Parliament ("Bundestag"), the German Federal Council ("Bundesrat") also passed the Tax Amendment Act 2022 (Jahressteuergesetz 2022).

For many employees, mitigating the consequences of increased consumer prices is currently of considerable importance.

In its ruling on July 8, 2025 (Ref. 6 K 6040/22), the Berlin-Brandenburg Finance Court declared that the leasing of operating facilities by a property-owning company constitutes an activity that is detrimental...

On 11 May 2022, the German Federal Ministry of Finance (BMF) published its long-awaited circular on "the German income tax treatment of cryptocurrencies and other token".

Mit Urteil vom 8. Juli 2025 (Az. 6 K 6040/22) hat das Finanzgericht Berlin-Brandenburg entschieden, dass die Vermietung von Betriebsvorrichtungen durch eine grundstückshaltende...

When a German employer hires foreign EU workers for a short-term project without proper tax and social security documentation, what appears to be a cost-effective staffing solution can quickly transform into a financial burden. Through a detailed case study and sample calculations, this analysis reveals how routine audits can expose compliance gaps that nearly double the actual employment costs.

The German Federal Court of Finance revealed its position on the tax treatment of carried interest from business-type fund structures in a judgement of 11 December 2018 (VIII R 11/16).

Drafting "watertight" license agreements from the perspective of tax law presents challenges, especially where cross-border contractual relations are concerned.

The Mediation Committee of the German Bundestag and Bundesrat has recently proposed important changes in German tax law.

Germany proposes a significant shift in how trade tax revenue from data centers is allocated among municipalities, moving from a wage-based system to one primarily based on electrical connection capacity. The draft legislation aims to ensure that host municipalities bearing the local impacts of data center operations receive a fairer share of tax revenue, while questions remain about the scope of coverage and treatment of mixed-use facilities.

The ECJ made the decision upon a request for a preliminary ruling referred to it by the Hooge Rad of the Netherlands ("Hooge Rad", order for reference dated 21 November 2013).

With its decision of 5 October 2004 the <I>Bundesgerichtshof </I>(Federal Supreme Court) of Germany (the "Court") has abandoned its decisional practice that the scope of a product market due to legal principles is geographically limited to the territory of Germany. In its decision the Court recognizes the concept of market definition based on economic principles and acknowledges that product markets may be transnational.

In US partnership structures, profits interests are a popular component of executive compensation packages because they tie value to the...