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
Künstlersozialkasse 2026
As every year, the annual reporting obligation for the German artists’ social security levy (Künstlersozialabgabe) is approaching again. Companies subject to the levy must repor
E-invoicing 2026
Since 01/01/2025, e-invoicing in the German B2B environment is no longer a trend — it’s a compliance reality. And that’s exactly the point: many companies can send PDFs today
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
Minimum Wage Increase from 2026
As 2025 draws to a close, one of the most significant labour market changes of recent years is about to take effect. From 1 January 2026, the next stage of the statutory minimum wa
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
