E-invoicing in Germany: What needs to be done by 1 January 2027
Many companies have already set up an email inbox for receiving invoices. On its own, however, this is generally not enough to ensure legally compliant implementation.
Electronic invoicing in France: A pragmatic approach during the launch phase
France’s e-invoicing reform is live. Good-faith businesses facing launch issues benefit from a proportionate approach, without any delay to deadlines.
French e-reporting from September 2026: what foreign companies need to check now
Foreign businesses that store goods in Germany or supply German private customers are often subject to German VAT obligations even though they do not have an establishment there. T
German VAT for foreign businesses
Foreign businesses that store goods in Germany or supply German private customers are often subject to German VAT obligations even though they do not have an establishment there. T
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
