New foreign travel allowances from 01.01.2020: On 15.11.2019, the Federal Ministry of Finance published a new letter on the tax treatment of travel expenses and travel expense reimbursements for business and work-related trips abroad from 01.01.2020. The BMF letter describes and explains by means of examples how exactly the additional meal expenses are to be …
On November 7, 2019, the Bundestag passed the law on further tax incentives for electromobility and amendments to other tax regulations (“Annual Tax Act 2019”). As the name of the law suggests, it also contains provisions on the use of cars for business purposes and the associated tax incentives for e-mobility. Electric vehicles as company …
In the following article you can find out more about the obligation to register in the Netherlands for postings from 01.03.2020 for employees and self-employed persons from the EU/EEA and Switzerland. As of March 1, 2020, employers (service providers) and self-employed persons from countries in the European Economic Area (EEA) and Switzerland who are subject …
Tax aspects in connection with the acquisition of Dutch real estate (and vacation homes in Holland). From a tax perspective, it should be borne in mind that the tax regulations of both countries apply to purchasers of real estate in the Netherlands who retain their domicile or residence in Germany (unlimited tax liability in Germany …
Legal aspects in connection with the purchase of Dutch real estate and vacation homes in Holland. In the Netherlands, there are some special features of Dutch real estate law that need to be carefully considered and, unfortunately, thoroughly checked if you intend to purchase a vacation property in the Netherlands. Private deed of sale and …
The Federal Fiscal Court of Germany (BFH) has made some interesting changes to previous practice with regard to subsidiaries. The managing director of a corporation can be a permanent representative – within the meaning of Section 13 AO. And thus a limited corporate income tax liability of the foreign company even if it does not …
