German tax authority fights VAT fraud caused by non‐registered e‐commerce traders
A brief overview e-commerce businesses need to do in order to comply with the latest German VAT regulation.
Combating VAT fraud in e-commerce in Germany
Germany is combating VAT fraud. E-commerce businesses and online retailers need to take notice.
ECJ rejects German anti-treaty/directive-shopping rule
In its landmark decision dated 14 June 2018 in Case GS, the European Court of Justice (“ECJ”) concluded that the German anti-treaty/directive-shopping rule is not in line with the European...
New development in interests on unpaid taxes and tax refunds
In a summary judgement the German Federal Tax Court has decided that the interest rate on unpaid taxes of 6% per year is most likely not in line with the...
German courts declare property tax unconstitutional
Property tax is a key source of revenue for German cities and municipalities – totalling around €13 billion euros per year. Through this tax landlords contribute to the cost of...
Germany reforms its asset depreciation law: Low value assets threshold to rise in 2018
Everything you need to know about changes to Germany’s low-value asset depreciation laws.
Can you cancel your VAT registration in Germany? Check your supply chain!
The German tax authorities have published a long-awaited circular on the VAT treatment of supplies in consignment stocks or for ‘shipment on hold’.
Germany: Courts rule on import duties levied in breach of EU law
Two German courts have had to consider whether customs authorities should pay interest on anti-dumping duties levied in breach of EU law.
German court rules on tax status of unmanned wind farms
The Fiscal Court of Cologne ruled on 14 March 2017 that unmanned wind turbines could be seen as permanent establishments for VAT purposes.
Keeping the cyber criminals out : Germany’s response to increase in cyber threats
Cybercrime is an increasingly real threat to business leaders. How can you stay aware of your cyber security and data privacy risks while embracing opportunities for growth?
Germany: Threshold for simplified invoices rises to €250 in New Year
Germany: New legislation designed to reduce administrative burdens and simplify tax rules is to be introduced. The new legislation raises the threshold for simplified invoices from €150 to €250.