A foreign business with neither seat, place of management or branch in Germany may only appoint a fiscal representative to fulfil all German VAT obligations on its behalf and for its account where its only German sales are VAT-free and it has no input tax to be deducted. The fiscal representative may be anybody (person, firm or organisation) entitled to offer tax consulting services.

The finance ministry has published its draft bill to transpose various EU amendments and ECJ cases into national law whilst taking the opportunity to make a number of editorial changes.

The European Commission has called for public comments on shareholders rights by December 16 in connection with a proposal to ensure shareholders have adequate rights of control over managements.

The ECJ has overturned the Council decision of November 2003 to suspend proceedings against Germany and France for their excessive budget deficits in 2003. The Commission is considering what action to take.

Is it Feasible for Employees Assigned to Germany to Remain on the Payroll of the Parent Company? PwC Frequently Asked Question.

The Supreme Tax Court has held that a loan from a domestic shareholder to a domestic subsidiary to fund a foreign PE is not a foreign transaction open to income adjustment under the transfer pricing rules.

The Supreme Tax Court has upheld the tax office' right to raise an estimated assessment on an employer for the "wages" withholding tax which he failed to deduct or account for. In so doing, the Court rejected the argument of the employer that the only remedy open to the tax office was to make him liable for the uncollected income taxes of the employees once these had been assessed.

The European Union's Omnibus package has raised expectations that sustainability reporting will become simpler, yet companies are discovering that the real challenges lie not in regulatory requirements themselves, but in operational implementation. From data availability issues in EU Taxonomy assessments to structural complexities in multi-business corporate groups, organizations face significant hurdles in establishing effective non-financial reporting processes.