VAT on cross-border services in France
For VAT purposes, what matters is not where the service is physically performed, but where it is deemed to be located for tax purposes. This territoriality rule determines which co
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
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
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
