Germany: Tax

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Article
Beware Of Hidden Costs: Hiring Foreign Temporary Workers In Germany
When a German employer hires foreign EU workers for a short-term project without proper tax and social security documentation, what appears to be a cost-effective staffing solution can quickly transform into a financial burden. Through a detailed case study and sample calculations, this analysis reveals how routine audits can expose compliance gaps that nearly double the actual employment costs.
Germany Tax
GGI Global Alliance
Article
Fiscal Court Of Münster Clarifies Relevant Date For Assessing A Contribution In Kind Under Section 20 (1) UmwStG
The Fiscal Court of Münster has ruled on a critical question in German reorganization tax law: when assessing whether a contribution in kind qualifies for tax-neutral treatment, should authorities examine the circumstances on the actual contribution date or the retroactive tax effective date? This decision challenges longstanding administrative guidance and could fundamentally reshape how businesses structure tax-efficient reorganizations involving partnership interests and special business assets.
Germany Tax
AO
A&O Shearman
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Tax Disputes
CT
Corporate Tax

Tax Treaties

Article
Interest On Withholding Tax Refunds In Cases Of Incorrect Application Of A Double Tax Treaty
The Cologne Fiscal Court has ruled that taxpayers may be entitled to interest on delayed tax refunds under EU law, even when the initial refusal was based on incorrect application of a double taxation agreement rather than direct EU law provisions. This decision extends beyond previous rulings that limited interest claims to cases involving EU directives, potentially opening new avenues for taxpayers facing prolonged withholding tax refund delays.
Germany Tax
AO
A&O Shearman
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Inheritance Tax

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Income Tax

Article
Beware Of Hidden Costs: Hiring Foreign Temporary Workers In Germany
When a German employer hires foreign EU workers for a short-term project without proper tax and social security documentation, what appears to be a cost-effective staffing solution can quickly transform into a financial burden. Through a detailed case study and sample calculations, this analysis reveals how routine audits can expose compliance gaps that nearly double the actual employment costs.
Germany Tax
GGI Global Alliance
Article
Interest On Withholding Tax Refunds In Cases Of Incorrect Application Of A Double Tax Treaty
The Cologne Fiscal Court has ruled that taxpayers may be entitled to interest on delayed tax refunds under EU law, even when the initial refusal was based on incorrect application of a double taxation agreement rather than direct EU law provisions. This decision extends beyond previous rulings that limited interest claims to cases involving EU directives, potentially opening new avenues for taxpayers facing prolonged withholding tax refund delays.
Germany Tax
AO
A&O Shearman
See more

Transfer Pricing

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Latest Videos

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