Germany: Sales Taxes: VAT, GST

Corporate transactions in Germany present complex tax considerations for buyers and sellers, with fundamentally different implications depending on whether the deal is structured as an asset or share transaction. Understanding how capital gains taxation, real estate transfer tax, and depreciation rules apply to each structure is essential for optimizing after-tax outcomes and managing inherited tax liabilities.

On January 22, 2026, the European Court of Justice (ECJ) issued a landmark ruling in joined cases C‑379/24 and C‑380/24, addressing the scope of the VAT exemption for cost-sharing groups under Article 132(1)(f)...

The German Federal Ministry of Finance (BMF) has unveiled a revised administrative guideline on mandatory electronic invoicing, dated October 15, 2025. Building on the 2024 guideline and insights from FAQs released earlier this year, this update represents a pivotal step in Germany's e-invoicing evolution.

Union und SPD haben sich Mittwoch auf einen neuen Koalitionsvertrag geeinigt. Den vollständigen Koalitionsvertrag können Sie hier nachlesen.

Finally, the Growth Opportunities Act passed on March 27, 2024. It has lead to a significant change to the German Value Added Tax Act (UStG), listed in Article 23, pertaining...

Being online has become a firm part of our lives. This has been accelerated in no uncertain terms by the COVID-19 pandemic and the resulting lockdowns.

In its decision C-931/19 ("Titanium case"), the Court of Justice of the European Union ("CJEU") ruled that a foreign company should not be considered as having a fixed establishment...

Der BGH hat zur Frage Stellung genommen, wer von mehreren Personen, die an einer gewerblichen Tätigkeit beteiligt sind, ertragssteuerlich als Unternehmer anzusehen ist und wie sich die Frage

Der seit dem 1. Januar 2021 geltende neue § 15b Abs. 8 InsO sieht vor, dass eine Verletzung steuerrechtlicher Zahlungspflichten nicht vorliegt, wenn zwischen dem Eintritt der Zahlungsunfähigkeit nach § 17 InsO ...