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The ruling by the General Court of the European Union on input tax deduction during the tax period despite an invoice received only later has stirred things up. Now, the Advocate General is proposing that The Court of Justice …

When selling a business, the relevant figure is not the stated purchase price, but the amount that ultimately reaches the seller after taxes, liability risks, earn-outs and payment structures. In many cases, this amount is …

The Court of Justice of the European Union (CJEU) clarifies the conditions for the requirement to allocate services in hotel accommodation in Germany: issues relating to ancillary services – such as the determination of the …

From 2026 onwards, the flat-rate reimbursement for charging electricity for electric company cars will be abolished. Employers may only reimburse proven actual costs, and new documentation requirements will increase the …

A structured accounting design enables a smooth management capability and reduce integration risks from Day 1.

As of 1 January 2026, tax assessment notices will be disclosed electronically without prior consent. A postal delivery will in future require an explicit request.

The General Court of the European Union clarifies: Incorrect VAT identification numbers can simultaneously lead to deemed intra-Community acquisition taxation and denial of input VAT deduction – with significant financial …

The General Court sides with taxpayers: Input tax credits may be claimed as early as the period in which the services were rendered, provided the invoice is available before the tax return is filed - despite the …

As of January 1, 2026, the new 34-day de minimis threshold for home office work applies under the Germany–Netherlands Income Tax Treaty. It provides greater clarity for employees and employers working across borders.