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
Paid Holiday Bonus in Germany
The paid holiday bonus is often seen by employees as a one-time financial benefit added to their salary. However, in Germany, this payment is not mandatory by law and is fully taxa
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
Taxation of French Civil Service Pensions
The German tax authorities have recently clarified how French civil service pensions are to be treated under the Franco-German Double Taxation Agreement (DTA). A consultation agree
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
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
Are tax-free overtime payments coming to Germany?
There may be a glimmer of hope for employees in recent political developments. The coalition agreement between CDU, CSU, and SPD from April 2025 states: "Those who voluntarily cho
New Rules for the Valuation of Company Cars in France
As of February 1, 2025, the rules for valuing benefits in kind related to company cars provided to employees will change. These changes apply to both purchased and leased vehicles,
