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.
VAT on cross-border services in France
For VAT purposes, what matters is not where the service is physically performed, but where it is deemed to be located for tax purposes. This territoriality rule determines which co
Input VAT Deduction from Advance Payment Invoices
The German Federal Fiscal Court has further clarified the requirements for input VAT deduction from advance payment invoices. The decision is particularly relevant for companies ma
Guest article: Market Entry into the DACH Region
When setting up a subsidiary in Germany, Austria, or Switzerland from abroad, organisations usually have a lot of work behind them before the topic of Human Resources even comes up
Update: Tax-Free Crisis Bonus Put on Hold for the Time Being
The planned tax-free and social-security-free relief bonus of up to €1,000 for employees will not be introduced for the time being. Although the German Bundestag passed the draft
Update: Tax-Free Crisis Bonus of €1,000 in Germany
With the planned introduction of a tax-free relief payment for employees, the legislator is creating a new option to provide financial support to employees. The measure is designed
Tax-Free Crisis Bonus – Brief Overview of the Planned Relief Measure
The German Federal Government is planning to introduce a tax-free crisis bonus of up to EUR 1,000 for the year 2026. Employers are expected to be given the option of granting this
Transfer pricing documentation
The amendments to transfer pricing documentation introduced by the Fourth Bureaucracy Relief Act already apply as from 2025; however, they will become fully relevant in practice pa
EU Inc.: What Companies Need to Know Now!
On 18 March 2026, the European Commission presented a proposal to introduce “EU Inc.” as part of a so-called “28th regime.” The aim is to further harmonise the legal framew
