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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.

A well-designed corporate structure protects against risks, strengthens liquidity, and creates strategic flexibility. Those who proactively shape structures instead of merely reacting secure the future of their business. In …

New Partner in Hamburg with Big Four experience, focusing on International Tax and Transactions

The German Federal Fiscal Court (BFH) has restricted the application of the partial exemption (Teilfreistellung) in the case of fund disposals. Losses arising solely from deemed acquisition costs remain fully deductible. The …

From 2026, code number 500 will be the new signal to the tax office: Not just reporting, but classifying. Using it wisely will avoid queries – failure to do so might risk unnecessary audits.

When selling a GmbH & Co. KG, tax structures have a significant impact on the purchase price. Knowing the effects allows you to leverage your negotiating power and increase the economic value.

If a real estate GmbH sells more than three properties in three years, this is considered commercial trading. The BFH specifies that sustainability is not relevant in this case for corporations.