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
How are companies classified in Germany?
In Germany, companies are classified based on their size according to the German Commercial Code (HGB). This classification is particularly important for businesses planning to est
France’s 2025 Tax Reform
The 2025 Finance Bill, submitted to the National Assembly on September 27, 2024, introduces significant changes to the taxation of both individuals and businesses.
Germany: Benefits to promote employee health
In Germany, companies have the opportunity to promote the health of their employees, which is also associated with tax benefits for employees.