The new Whistleblower Protection Act will apply from July 2, 2023, some regulations will already apply from June 3, 2023. When the law comes into force, companies will have new obligations depending on their size and type of company. Violations of the Whistleblower Protection Act can be punished with fines of up to 50,000 euros. Affected companies […]

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In the case of mixed travel services, only the parts of the service provided using advance travel services are subject to margin tax in accordance with Section 25 UStG. The Oberfinanzdirektion Karlsruhe illustrates this with a recently published case study with a special focus on bus packages, which is examined in more detail below. General The […]

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The vote in the European Parliament on the European Commission’s proposal for a regulation on artificial intelligence (also known as the “AI law”) has taken place. This clears the way for negotiations with the EU member states on the final form of the regulation. Unclear risk classification Specifically, the regulation follows a risk-based approach, according to […]

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Artificial intelligence – AI for short – has been on everyone’s lips since the release of ChatGPT as a web app. The following article gives a brief overview of the current state of regulation in Germany. No specific national regulations The application of AI-based technologies and information systems (AI systems) is not subject to any specific […]

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If a tax is not paid by the taxpayer by the due date, according to Section 240 (1) sentence 1 AO, late payment surcharges of 1% of the rounded-down outstanding tax amount are due for each month of default that has started. Penalties for late payment therefore represent a means of pressure to enforce due taxes. […]

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In 2021, the members of the so-called Inclusive Framework on BEPS reached an agreement in principle with regard to the reform of global taxation and in particular with regard to the introduction of a global minimum taxation. As a result, 138 members have joined the international agreement. On December 15, 2022, the EU member states […]

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Overview 1. Employment law and short-time work2. Securing liquidity and crisis management3. Insolvency law – Suspension of the obligation to file for insolvency4. Contract law – Facilitation for consumers (only)5. Tax measures in the crisis6. Crisis management for your company7. Corporate law – Ensuring the capacity of companies to act8. Public procurement law – Facilitation of […]

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The Corona-crisis, which hit the economy in 2020, is not over – countries worldwide are facing high numbers of infections despite the availability of vaccinations. Especially the highly infectious Omikron variant is causing fears over bottlenecks in medical care in hospitals. Therefore, Germany, among other countries, is trying to enforce contact restriction rules. Those rules, […]

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On September 26, 2021, a new Bundestag will be elected in Germany. In order to generate government revenue and fill gaps in the treasury, which have been widened not least by the Corona pandemic, tax policy has a key role to play. The problem could be that, due to the sharp increase in debt, there […]

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As we have already reported, the German government seems intent on completing as many tax law reforms as possible as quickly as possible before the general election in September 2021. Since May 19, 2021, the recommendations of the Bundestag Finance Committee for the KöMoG and the ATAD-UmsG have been available. On May 21, 2021, both […]

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The year 2020 is history and was a year with many unexpected challenges for the vast majority of the population and businesses. However, the wheel of tax legislation and tax jurisprudence continues to turn, even though many of the legislator’s plans were significantly influenced by the Covid-19-pandemic and are likely to be significantly influenced by […]

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At the end of 2020 the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) presented a draft bill for a Withholding Tax Relief Modernisation Act (Abzugsteuerentlastungsmodernisierungsgesetz, AbzStEntModG), which is intended in particular to address the illegality of Sec. 50d (3) German Income Tax Act (Einkommensteuergesetz, EStG) under European Union (EU) law. It also contains several […]

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