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If the general terms and conditions of insurance (GTCI) make a blanket reference to Sections 6 and 7 of the Infectious Diseases Protection Act […]

The general lockdown resulted in the cancellation of a considerable number of events for which tickets had already been sold. In the legislation to […]

Collective agreements are binding and employers may not dilute them by means of reference clauses. As a result of a ruling by the Federal Labour Court […]

Businesses based in a foreign country and that themselves do not owe any VAT here in Germany can have the VAT that they have paid in Germany […]

If the post office, despite an agreed delivery deadline, delivers a letter that is evidently time-sensitive too late then the post office can be […]

In view of the continuing coronavirus crisis, on 3.6.2020, Germany’s Coalition Committee agreed a comprehensive package of measures to boost economic […]

The package of measures to boost economic recovery, overcome the crisis and provide a future-focused stimulus, which was passed by the German federal […]

As already described in Part 1, important changes in the area of transfer pricing rules along with the EU’s Anti-Tax Avoidance Directive (ATAD) are […]

Since the start of the year, a tax benefit has been applicable under Section 35c of the German Income Tax Act (Einkommenssteuergesetz, EStG) for […]