VAT & Invoicing
The tax authorities have made international invoicing significantly easier. Certain mandatory VAT information may now also be used on invoices in Germany in other official EU langu
Understanding Christmas Bonuses
By mid-December, many companies have already completed the accounting and payroll processing of year-end bonuses. In most cases, Christmas bonuses are paid together with the Novemb
Corporate Christmas Events
With the beginning of December, many companies enter the peak season of year-end events. Christmas parties are among the most important internal gatherings to bring teams together,
Christmas gifts for employees and business associates
With the start of Advent, many companies are focusing on their annual gift-giving season. Whether it's a small token of appreciation for business partners or a seasonal gesture of
Artists’ Social Insurance
The German Federal Ministry of Labour and Social Affairs has announced that the contribution rate to the Artists’ Social Insurance Scheme will be reduced from 5.0% to 4.9%, effec
VAT special audits
Companies operating in Germany need to be especially vigilant in managing their VAT: Recent figures from the German tax authorities show that special VAT audits alone in 2024 led
VAT Consequences of Transfer Pricing Adjustments
For a long time, it was generally assumed that value-added tax (VAT) and transfer pricing operate independently and do not affect one another. However, in their efforts to increase
Federal Council Adopts Immediate Investment Programme
On 11 July 2025, the German Federal Council (Bundesrat) approved the legislative package for an immediate investment tax programme to strengthen Germany as a business location. Thi
Mandatory Online Validation of Foreign VAT Identification Numbers from July 2025
In a letter dated 6 June 2025, the German Federal Ministry of Finance (BMF) clarified that, starting in July 2025, requests to verify foreign VAT identification numbers (VAT IDs) m
Fiscal Incentives for Investments: Germany Sets the Tone
On 4 June 2025, the German Federal Cabinet adopted the “Immediate Investment Tax Programme” to actively promote investments in Germany. This package is part of a joint Franco-G
