Operation Alba: International VAT fraud in the motor trade uncovered
Operation Alba: EUStA uncovers Europe-wide VAT fraud in the vehicle trade. Losses amount to around 300 million euros; over 70 suspects.
External Audit Regulations: What the new administrative guidelines mean for tax audits
The new external audit regulations replace the old internal audit regulations and will lead to faster audits and greater predictability.
Hesse property tax: Court questions constitutionality in relation to large plots of land in rural areas
Hesse Regional Tax Court questions the constitutionality of property tax on large plots of land in rural areas – appeal to the Federal Fiscal Court (BFH) granted.
Six new BFH rulings: What taxpayers need to know now
The Federal Fiscal Court (BFH) has published six new rulings – on trade tax, information fees, inheritance law and liability.
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.
New tick box on the tax return: the Federal Ministry of Finance clarifies what code 500 means
The Federal Ministry of Finance (BMF) makes it clear that the new tick box ‘Code 500’ on the tax return does not create any new obligations or criminal liability risks.
Voluntary disclosure leading to immunity from prosecution: Federal Chamber of Tax Advisers warns against its abolition
The BStBK has warned against the planned abolition of voluntary disclosure as a means of avoiding criminal liability – a move that would have significant consequences for SMEs and private individuals.
Foreign withholding tax on company securities accounts: What businesses need to know
Foreign withholding tax on company investment accounts: what can be offset, what is refunded and what is lost for good.
BFH: Doubts regarding the admissibility of discretionary assessment notices under tobacco tax law
The Federal Fiscal Court leaves the question open: Can the Main Customs Office hold someone liable both as a taxpayer and as a guarantor?