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Changes related to electricity tax relief from 2024

Through the 2024 German Budget Financing Act, which came into force on 1.1.2024, lawmakers approved changes related to the electricity tax and […]

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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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E-charging stations – Accounting for their acquisition and maintenance by companies

In the course of the energy transition process, electromobility is being encouraged in a number of ways. It will also be necessary to develop the […]

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Relief provided by the energy price brakes

The German government introduced ‘energy price brakes’ in response to the sharp increases in energy prices and the enormous economic burdens […]

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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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Changes in the taxation rules applicable to photovoltaic systems – Part II – VAT treatment

In the last article, in January, with regard to the taxation of photovoltaic systems, we looked at the new regulations applicable to income tax that […]

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Changes in the taxation rules applicable to photovoltaic systems – Part I – Income tax treatment

In some German federal states, the installation of photovoltaic (PV) systems on all new non-residential buildings – on company rooftops or production […]

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Introduction of a levy to skim off windfall profits for quantities of electricity generated from renewable energy sources

The war in Ukraine has resulted in enormous upheavals on European energy markets. In the course of this, some companies were able to benefit from the […]

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Relief provisions to address rising energy prices

The German Federal government has agreed on price brakes for gas, heating and electricity with a view to providing relief to citizens and companies […]

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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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