Flensburg Law & Tax Practice: Info Blog
Law & Taxation Blog
Tax and legal advice from a single source
Many tax implications are not determined in the tax return, but are decided beforehand in the contract. Using examples from company law, corporate restructuring, tenancy law and tax audits, we demonstrate where law and tax go hand in hand.
Tax liability of foreign companies in Germany: When does a permanent establishment arise?
Conducting business in Germany does not automatically constitute a permanent establishment. What really matters.
Debt management for small businesses
Many cases of non-payment can be avoided before the invoice is even issued. We explain how small businesses can safeguard their receivables, set up a structured dunning process and enforce payment of outstanding invoices right through to enforcement proceedings, as well as the relevant tax implications.
E‑invoicing from 2027
From 1 January 2027, businesses with a turnover of more than 800,000 euros in the previous year will be required to issue e‑invoices. What this means in terms of formats, input VAT, archiving and contracts, and what needs to be done by the end of the year.
Limitation period at the end of the year
On 31 December 2026, many outstanding invoices that fell due in 2023 will become time-barred. Sending a reminder will not extend the time limit. We explain what really helps and what you need to bear in mind regarding VAT.
Rent increases in residential tenancies: What landlords need to bear in mind
Rent increases: The time limits, caps and formal requirements landlords need to be aware of in order to proceed effectively.