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 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.

Aid for Ukraine: Federal Ministry of Finance extends tax relief until the end of 2027

The Fede­ral Minis­try of Finan­ce is exten­ding tax reli­ef for aid to Ukrai­ne until the end of 2027. What this means for donors, cha­ri­ties and businesses.

BFH: Breakfast, fitness and wellness services at hotels are subject to the full rate of tax

The Fede­ral Fis­cal Court (BFH) has ruled that break­fast, fit­ness and well­ness ser­vices in hotels are sub­ject to the stan­dard tax rate of 19 per cent.

Breakfast and spa treatments at a hotel: Federal Fiscal Court refuses to grant a reduced VAT rate

BFH: Break­fast and spa ser­vices pro­vi­ded by hotels are sub­ject to the full VAT rate of 19 per cent.

Company cars and abroad: Where is VAT payable?

Com­pa­ny cars for staff based in other EU count­ries: The Lower Sax­o­ny Sta­te Tax Office explains when VAT is paya­ble and what the rules are regar­ding input tax deduction.

BFH: When is an internet portal an intermediary and when is it a landlord?

The Fede­ral Fis­cal Court (BFH) has ruled that a car hire por­tal which does not hire vehic­les its­elf is pro­vi­ding a tax-rela­ted inter­me­dia­ry ser­vice, rather than con­duc­ting busi­ness on its own account.