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Necessary amendment to internal processes due to current ECJ-rulings regarding forfeiture of vacation claims. Draft law includes measures to protect taxpayers from disadvantageous consequences resulting from Brexit. CJEU rules that German trade tax rules that impose stricter conditions for the deduction of profits from shareholdings in a non-EU company than from German shareholdings violate the EU free movement of capital principle. Even a temporarily paid transition grant may constitute an insured benefit of company pension which is insolvency protected by the pension protection fund.

Amended guidance aims to alleviate the notification requirement for changes in ownership of foreign publicly traded companies. Services provided by a foreign head office to a German branch belonging to a VAT group would be taxable in Germany under the reverse charge procedure. Hong Kong's transfer pricing TP laws were passed on In the following, Deloitte summaries the important points that businesses should pay attention to as they consider the implications of the changes, and plan for future regulatory compliance.

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The Federal Constitutional Court recently clarified that the interpretation of the Federal Labor Court regarding a prior employment as to time-limited employment contracts not being based on justifying reasons is unconstitutional. For the Commission, this decision is a serious setback, with potentially far-reaching consequences. The main reasons of the Court can be inferred from the Opinion of Advocate General Vahl, who denies the selectivity of the restructuring clause in the present case because it only restores the general ability to offset loss as the reference system in cases of companies in need of restructuring.

ICOs are increasingly attracting interest as an alternative form of corporate financing. Young technology companies raise record amounts in funding.

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Investors seek high profits. Regulatory authorities point out risks of loss. This article discusses selected regulatory and private law issues arising in the context of ICOs. The non-payment of the compensation for non-competition may cause a legally effective renunciation from post-contractual non-competition with future effect — even in unintentional form of an enraged email. The Local Court of Charlottenburg denied the registration of the GmbH with the Commercial Register, claiming that notarization procedures in Bern are not equivalent to notarization procedures in Germany.

It views the notarization procedures as equivalent and, therefore, the GmbH as validly incorporated. EU law does not preclude a national provision allowing the parties to an employment contract - without any further conditions - to postpone, possibly several times, the agreed termination of the employment relationship upon reaching the statutory retirement age by an agreement during the employment relationship.

Court considers interest rate for and thereafter to be an unsubstantiated surcharge on additional tax payments. The regulation entered into force on March 22, and will apply — in time for the Christmas business — from December 3, onwards. It follows other measures taken by the EU before, such as the ban on roaming charges, the modernization of data protection laws and the allowance of cross-border portability of online content.

The present article outlines the key aspects of the new regulation. Since October 1, , German companies are required to disclose their beneficial owners by way of notification to the Transparency Register.

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This article discusses relevant practical constellations in which such notification is not required due to exceptions or legal fiction of notification. Following the market economy reforms of the late s, the importance of trade ties between companies located in the People's Republic of China has constantly been on the rise. In recent years, the role of Chinese outbound investments has undergone considerable change and has been subject to ever stricter regulation.

Some of the rules applicable to Chinese outbound investments have recently, with effect as of March 1, , been modified.

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The present article takes a closer look at the current legal framework for Chinese outbound investments. On the one hand, the Court specifies the requirements for representation regulations in articles of association of a GmbH.

The guidance confirms that Germany will not impose VAT on cryptocurrency used as a form of payment. Tax authorities respond to recent CJEU decisions and provide guidance how to apply German anti-treaty shopping rules in line with EU law. Foreign parent companies are subject to German insurance premium tax on premiums paid in connection with risks situated in Germany, if neither the insurer nor the policyholder is resident in Germany. The insured parent company is obliged to report and pay the insurance premium tax. Its German subsidiaries are liable for the tax.

The ruling concerns the application of TOMS to business transactions and the application of simplified methods to calculate the margin. This decision is set to have significant implications for the entire travel industry. As every year, has also important changes in the area of wage tax and the social security right.

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This article lists the most important changes you need to know for your current wage tax billing. The German tax authorities have issued their annual guidance on the filing deadlines for the tax returns. The filing deadline for these returns is May 31, In cases where the tax returns are prepared by an external tax advisor, the filing deadline is typically extended to December 31, Rules are incompatible with EU parent-subsidiary directive and freedom of establishment principle.

The Federal Labor Court decided to ask the ECJ for a preliminary ruling on the impact of temporary workers on employee thresholds for collective dismissal notifications. The addback applies regardless of whether dividend distributions are tax-exempt as previously taxed CFC income. The maintenance of trademark protection for historic luxury brands requires a lasting and serious use. In the past, the Federal Labor Court Bundesarbeitsgericht ruled that even unreasonable directives by the employer were binding for the employee until a court adjudicated about the reasonableness and thus binding force of the directive.

This jurisdiction might change. Many developing countries report uncertainties and difficulties in conducting comparability analyses, in particular, the scarcity of the financial data necessary to carry out a comparability analysis. Supplies made by a Dutch BV to its German customer from consignment stock located in Germany do not qualify as intra-Community supplies and, therefore, are subject to VAT.


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The Croatian tax payers, members of the multinational groups that have consolidated revenues of min. The nullity of the trust agreement can lead to the ineffectiveness of the legally linked share transfer agreement. The German Investment Tax Reform Act published in the Federal Law Gazette on July 26, raises a great number of practical questions — notwithstanding the objective to simplify the taxation of investment income which has been emphasised during the entire legislative procedure.

The draft circular released by the Federal Ministry of Finance aims to clarify some of these questions. Dual consolidated loss rules apply only in the case of a loss at the consolidated group level, not at the entity level. From this date on, a permanent use of temporary workers will no longer be possible. What is the essence of the draft Transparent Remuneration Law and what should employers consider already now? Provision of Mutual Legal Assistance in foreign bribery offences, examined within the framework of German — Turkish relations.

Redemption of shares in a German GmbH: drop-in registered letter fulfills the formal requirements of a registered letter according to sec. The German Federal Ministry of Finance recently published a discussion paper on the amendment of the Decree on the type, content and extent of the transfer pricing documentation. VAT Group — organizational integration can exist even if the management boards of the controlling and the affiliated companies are not identical.

Missing participation of Representative Body for Severely Disabled Employees before notice of dismissal is given makes dismissal invalid. Limit would apply to royalty payments made to recipients benefiting from non-nexus-based, low-taxed IP Regime. There are many small changes, which should be noticed. Supplies via call-off-stock can be zero rated intra-community supplies if certain conditions are fulfilled. Taxpayers would be subject to increased duties to cooperate, and financial institutions would be subject to increased disclosure requirements. The State Labor Court of Rheinland-Pfalz had to decide on the consequences arising from a secret recording of a staff appraisal by using a smartphone.

Limit would apply to royalty payments made to recipients benefiting from non-nexus-based, low-taxed IP regime. CbC and master file reporting requirements and additional relief from general change-in-ownership rule introduced. The IPT is economically paid by the insured party, but the actual payment to the tax authority is usually made by the insurance company. Even where a monopsony demand monopoly of the Public Authorities is given, there is room for establishing a market price within the meaning of public price law.

Spiros Tsantilas October 24, Spiros Tsantilas October 20, Spiros Tsantilas October 18, It is not customary at international motorcycle shows for manufacturers to tease new models ahead of other upcoming events, yet Kawasaki did announced two new Z variants to be unveiled later at EICMA. Intermot also hosted the debut of the Ninja , as well as several other interesting updates. Spiros Tsantilas October 14, A new sporty version called RS broke cover with fancy new running gear, escorted by a set of minor advances for the existing EX. Spiros Tsantilas October 13, Along with Euro 4 compliance, BMW also revealed a series of upgrades for the four-cylinder S models, and for its flagship six-cylinder tourer K GT.

Spiros Tsantilas October 11,