Trade with Denmark
Business with Denmark: VAT, permanent establishments and contracts It takes ten minutes to get from Flensburg to Padborg, and half an hour to Aabenraa. For many businesses in the region, Denmark is therefore not an export market, but simply part of their day-to-day business. The wholesaler supplies Danish customers, the metal fabricator is erecting a hall in Sønderborg, and the electrical firm is sending two fitters for three […]
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 double taxation agreement with Ukraine: What will change?
Germany is renewing its tax treaty with Ukraine. The new tax treaty introduces significant changes regarding permanent establishments, dividends and pensions.
BFH judgements of 24 September 2026: Five new rulings on travel expenses, household management and mergers
The Federal Fiscal Court (BFH) has published five new judgements on maintaining two households, permanent establishments, goodwill and vehicle brokerage.
BFH: No pilotage district constitutes a permanent establishment – travel expenses are fully deductible
The Federal Fiscal Court (BFH) changes its case law: a maritime pilot’s pilotage district does not constitute a permanent establishment. Travel expenses are fully deductible.
BFH: A maritime pilot does not have a permanent establishment in the pilotage area – travel expenses are fully deductible
BFH: Maritime pilots do not have a permanent establishment in the pilotage area. Travel expenses are therefore fully tax-deductible – which has implications for many self-employed people.