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    Employment and Labour Laws Newsletter: International Trends and Current Legal Developments

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    ICT risks when using AI: New BaFin guidance

    How tax structure affects the purchase price at GmbH & Co. KG

    How tax structure affects the purchase price at GmbH & Co. KG

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    New Partner in Real Estate Valuation: Baker Tilly Expands Advisory Services

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    Employment and Labour Laws Newsletter: International Trends and Current Legal Developments

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    Temporary employment: Employer-of-Record model permitted again

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    How tax structure affects the purchase price at GmbH & Co. KG

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    BFH clarifies three-property limit for corporations

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    ICT risks when using AI: New BaFin guidance

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    Survey: Two thirds of German automotive suppliers anticipate a market shakeout

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    Germany Fund Launched – A New Framework for Private Investment

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    Carve-out or collapse? How automotive suppliers are saving themselves.

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    German Federal Court of Justice approves building cost subsidies for battery storage systems

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Newsroom

  • 09/12/2023
  • Stefan Lehner
Tax

German Growth Opportunities Act: Elimination of real estate transfer tax exemptions for partnerships as of …

In the present government draft of the so-called “Growth Opportunities Act” of August 30, 2023, a decision is imminent on the question of how partnerships will be treated for real estate transfer tax purposes after the German …

  • 08/25/2023
Tax

Working from home: Amendment of the Income Tax Treaty with Austria

On August 21, Austria and Germany have signed a protocol to amend their current Income Tax Treaty. The cross-border commuter regulation now takes into account the trend to work from home. The “home office regulation” will be …

  • 07/19/2023
Tax

2023 payroll accounting update: What´s new?

2023 entailed some payroll-related changes and amendments in tax and social security law. In the following, we have compiled for you in particular the articles from our Newsroom which are relevant for payroll accounting.

  • 06/28/2023
Tax

JUVE Handbuch Steuern 2023: Baker Tilly “presents itself continously strong” and with an exceedingly …

Baker Tilly is again prominently represented in the JUVE rankings of top corporate tax advisors. The ratings cover all relevant specialist areas and regions. In addition, ten of our tax specialists again receive the rating …

  • 06/27/2023
Tax

Due to reform of statutory nursing care insurance, contribution rate increases as of July 1, 2023

On June 16, 2023, the German Bundesrat has adopted the German Nursing Care Support and Relief Act (Pflegeunterstützungs- und Entlastungsgesetz; “PUEG”). It provides for improved benefits for people in need of care and their …

  • 06/15/2023
Tax

EMCS – Mandatory participation in case of intra-community dispatch

Due to a new EU directive, participation in the electronic EMCS procedure has been mandatory since mid-February of this year for the intra-Community dispatch of excise products such as mineral oils, additives and alcoholic …

  • 06/07/2023
Tax

New consultation agreement on Article 15 (4) Tax Treaty Germany - Switzerland: Companies need to take action

In a letter dated April 25, 2023, the German Federal Ministry of Finance published a new consultation agreement on Art. 15 (4) Tax Treaty Germany - Switzerland.

  • 06/05/2023
Tax

Introduction of the “Deutschland Ticket”: What employers must observe in connection with subsidies

The “Deutschland-Ticket” (one ticket for public transport in Germany) has been available since the beginning of May. At a current fee of EUR 49 a month, public transport can be used throughout Germany, regardless of the …

  • 02/20/2023
Tax

Establishment of a permanent establishment by involving a service company

Decision of the German Federal Court of Finance (“BFH”) of March 23, 2022 (case no. BFH III R 35/20)

  • 01/30/2023
Tax

Cross-border commuter regulation pursuant to Germany-Switzerland Tax Treaty applicable to persons in marginal …

Some Tax Treaties contain exemptions for cross-border commuters serving the purpose of taxation in the country of residence. This also applies to the Germany-Switzerland Tax Treaty. However, if such cross-border commuter …

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