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
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
