German trade tax: Minimum municipal multiplier of 280% from 2027
The Ninth Act Amending Provisions in Tax Advisory Law and Tax Law, dated 29 June 2026 (Federal Law Gazette 2026 I No. 197), introduces a nationwide minimum municipal multiplier of
E-Reporting for Foreign Companies Without a Fixed Establishment in France
Foreign companies without a permanent establishment in France are not subject to the e-invoicing requirement, but may be subject to the e-reporting requirement.
