This blog post is Part II of our series on the newly published BMF circular addressing cryptocurrencies and tax.

Since the beginning of the year, companies with more than 1,000 employees in Germany have had to contend with the (German) Supply Chain Due Diligence Act (the LkSG).

The 2024 Annual Tax Draft provides for an extension of the income from employment that is subject to limited income tax liability.

In March this year, Germany's Federal Ministry of Finance published a circular which should interest anyone with crypto currencies. It updated the circular on the income-tax treatment of virtual currencies and other tokens of 10 May 2022.

Settlors and beneficiaries of foreign trusts and foundations are exposed to a wide range of tax risks.

After almost two years, the EU Council has reached an agreement on the "VAT in the Digital Age" legislative package. This paves the way for the Europe-wide amendment of VAT law.

Following on from the first part of our blog series, this part analyses the corporate law aspects of family enterprises in Germany. Family enterprises place quite particular demands on the decision regarding the legal form, governance structure and the exercise of economic and administrative rights

Germany's Annual Tax Act 2024 (Jahressteuergesetz) brings tweaks to the country's Income Tax Act (Einkommensteuergesetz). Due to adjustments to Sec. 22 no. 5 sentence 2 of the act...

This article is the third and final part of a joint blog series written by our colleague Rainald Vobbe alongside María Teresa Deltell, and Carlos Gómez Barrero from Garrigues in Spain. For background and context, see Part 1 of this series and the discussion in Part 2 on Work Supplies under German VAT Law.

The global minimum tax ("Pillar Two") applies for the first time to the financial year ending in 2024. Corporate groups subject to the minimum taxation face the dual challenge of complying with the safe harbour rules while also compiling the data required for full calculations.

In its decisions of 12 December 2024 (VI R 25/22, VI R 26/22 and VI R 27/22) published on 17 April 2025, the Federal Tax Court (Bundesfinanzhof – BFH) dealt with the classification of a foreign permanent establishment as an employer under tax convention law.

Finally, the Growth Opportunities Act passed on March 27, 2024. It has lead to a significant change to the German Value Added Tax Act (UStG), listed in Article 23, pertaining...

BMW AG, Volkswagen AG and the Würth Group – household names in Germany and beyond – have one thing in common: they are all family-owned businesses.

The legal amendment was introduced by the Bundesrat and supplemented by the Finance Committee in its proposed resolution in the Annual Tax Act. Its goal is to provide greater legal certainty and close tax loopholes...

Being online has become a firm part of our lives. This has been accelerated in no uncertain terms by the COVID-19 pandemic and the resulting lockdowns.

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

The German tax authorities (GTA) have updated their administrative explanations on Advance Pricing Agreements (APAs) providing guidance on how they interpret the APA legislation and operate the German APA Programme.

In the UK's Spring Budget on 6 March 2024, the Chancellor of the Exchequer of the current Conservative government, Jeremy Hunt, proposed a new tax system...

Der Bund und die Länder bieten wegen der erheblichen Auswirkungen der Corona-Krise Steuerpflichtigen, die unmittelbar und erheblich von der Corona-Krise betroffen sind...

In its circular of 8 October 2024, Germany's Ministry of Finance (Bundesministerium der Finanzen – BMF) addresses the calculation of the wage tax burden in the case of salary split structures.