If a mul­ti­na­tio­nal or Bel­gian group is sub­ject to the re­gu­la­ti­ons of the glo­bal mi­ni­mum tax in Bel­gium

On 22 March 2024, the Ger­man Fe­deral Coun­cil ap­pro­ved the Me­dia­tion Com­mit­tee's com­pro­mise pro­po­sal on the Growth Op­por­tu­nities Act.

On 16 May 2024 the Ger­man Bun­des­tag ad­op­ted the draft of an ap­pli­ca­tion law for the BEPS-MLI, which was pre­sen­ted by the Ger­man go­vern­ment on 7 Fe­bru­ary 2024. On 14 June 2024...

The Ger­man go­vern­ment co­ali­tion in­tends to battle VAT fraud and mo­der­nise the VAT pro­cess. As a first step, the Growth Op­por­tu­nities Act will now in­tro­duce man­datory eIn­voi­cing for

On 15 March 2024, a suf­fi­ci­ent ma­jo­rity of EU mem­ber sta­tes in the Com­mit­tee of Per­ma­nent Re­pre­sen­ta­ti­ves, a sub­si­di­ary body of the Coun­cil of the Eu­ro­pean Union...

Seit der Ände­rung der Lohn­steuer-Richt­li­nie 2023 und da­mit seit 01.01.2023 stellt sich die Frage, wie die Be­rech­nung der Lohn­steuer bei Ar­beit­neh­mern mit teil­weise steu­er­pflich­ti­gem und teil­weise nicht dem Lohn­steu­er­ab­zug …

The EU has re­ached an agree­ment on a new re­gu­la­tion for the use of Ar­ti­fi­cial In­tel­li­gence, the Ar­ti­fi­cial In­tel­li­gence Act (AI Act). Will this enable them to strike a ba­lance...

Since the amend­ment of the Ger­man wage tax gui­de­lines in 2023 and the­re­fore since 1 Ja­nu­ary 2023, the ques­tion ari­ses as to how wage tax has to be cal­cu­la­ted for em­ployees with in­come which is partly ta­xable and partly ex­empt ...

On 15 De­cem­ber 2023, the Fe­deral Coun­cil of Ger­many pas­sed the law to im­ple­ment the Mi­ni­mum Tax Di­rec­tive. This spe­ci­fies the re­qui­re­ments that large cor­po­rate groups will have to