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Documentary evidence of arrival for intra-Community deliveries – Using the EMCS procedure

Under the German VAT Implementing Ordinance, a business owner can provide documentary evidence of the arrival of intra-Community deliveries for the […]

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New requirements for the audit of IT systems in accordance with ISA DE 315

The requirements of a new auditing standard are creating challenges for auditors and therefore, indirectly, also for their clients. The ISA DE 315 […]

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Business intelligence solutions for enhanced business process monitoring

In the present digital era, businesses are generating vast amounts of data that provide valuable insights and can enable informed decision-making. […]

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E-invoicing in Germany – Preparations are required

In a previous article we already had a report on the EU’s VAT in the Digital Age (ViDA) initiative and plans by the EU Commission to […]

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New forms of working – ‘Remote Work’ and the ‘Workation’ (Part I)

Advances in technology have made it possible for employees in various professional fields to work remotely – from virtually anywhere in the world – […]

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First ruling on COVID-19 compensation

Since 2020, employers have been able to apply for compensation for the loss of earnings incurred by employees who had to isolate in quarantine at […]

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Cross-border home office – Austria has defused the permanent establishment issue

The COVID-19 pandemic has changed the world of work. While, during the pandemic, many employees were exceptionally allowed to work from home, now, new […]

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Inheritance/gift tax – Equitable measures in the case of falling short of the minimum aggregate wage level due to the pandemic

The inheritance/gift tax relief for business assets or shares in corporations depends on, among other things, the aggregate wages of the business […]

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Deadlines for submitting tax returns for 2020 to 2024

The 4th Coronavirus Tax-Related Assistance Act was promulgated on 19.6.2022. This specified the new deadlines for submitting tax returns for the years […]

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Abolition of the requirement to discount liabilities in the tax accounts

The 4th Coronavirus Tax-Related Assistance Act was passed by the Bundestag [lower house of the German parliament] on 20.5.2022. The abolition of the […]

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