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The employee is liable for wage tax in accordance with § 38 (2) EStG. The employer is liable for the wage tax, which it must withhold and pay. Insofar as the employer's liability extends, the employer and the employee are jointly and severally liable.

Im Transaktionskontext fallen regelmässig signifikante Beraterkosten an, welche der Mehrwertsteuer unterliegen. Für eine Käufer- oder Verkäufergesellschaft...

The global COVID-19 pandemic accelerated existing trends in remote work, e-commerce, and automation. As working from home seems not to cause any loss of productivity...

The German Federal Constitutional Court is set to rule on the constitutionality of Section 8c of the Corporate Tax Act, which mandates complete forfeiture of tax losses when more than 50% of a corporation's shares change hands. The Hamburg Fiscal Court has supplemented its 2017 referral order with new details about a specific case where losses would be forfeited solely due to share acquisition, raising fundamental questions about whether this provision violates Germany's constitutional principle of equality

As in the U.K., the United States, Australia, France, and several other countries, Germany has now enacted (for the first time) legislation which requires companies to document their transfer pricing arrangements.

Am 21. August 2023 haben Deutschland und die Schweiz ein umfangreiches Änderungsprotokoll zum Doppelbesteuerungsabkommen...

Der BGH hat zur Frage Stellung genommen, wer von mehreren Personen, die an einer gewerblichen Tätigkeit beteiligt sind, ertragssteuerlich als Unternehmer anzusehen ist und wie sich die Frage

Regulation (EC) 1/2003<SUP>1</SUP> ("Regulation 1/2003") which will enter into force on 1 May 2004 brings about a fundamental reform to the procedural rules of European Competition Law.

Mit Urteil vom 9. Juli 2014 (II R 49/12) hat der BFH zur mittelbaren Änderung des Gesellschafterbestandes nach § 1 Abs. 2a GrEStG durch anderweitige Zurechnung des Gesellschafteranteils entschieden.

Le Conseil d'Etat considère que la mise en place d'actions convertibles inverses accompagnées de divers contrats d'option de vente et d'achat peut être constitutive...

The European Court of Justice (ECJ) has reiterated that EU Member States may only levy extra charges on electricity in strict circumstances and has confirmed – rather than introduced...

In contrast to personal taxes (e.g. income tax), German Value Added Tax ("VAT") is a tax on transactions.

In our Client Info dated 7 August 2015 we informed on the Discussion Draft of the German Investment Tax Reform Act published by the German Federal Ministry of Finance on 21 July 2015.

On 29 March 2017, the United Kingdom (UK) informed the European Council of its in-tention to leave the European Union and started the exit process by invoking Article 50 of the EU's Lisbon Treaty.