PWC Blog » Tax & Legal
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Stay up-to-date with current developments and relevant innovations in the field of taxes and law in English. The articles published on this page provide insightful perspectives on various Tax changes, regulations, and practices in Germany and the World. PwC is one of the leading auditing and consulting firms across the globe.
PWC Blog » Tax & Legal
2d ago
Following a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice decided that the transfer free of charge of heat produced by a taxable person ..read more
PWC Blog » Tax & Legal
4d ago
The trade tax allocation of permanent establishments extending over more than one municipality ("multi-municipality permanent establishments") must by way of typification consider ..read more
PWC Blog » Tax & Legal
1w ago
The current edition deals with the "Wachstumschancengesetz" (Growth Opportunity Act). This Act includes (but is not restricted to) important amendments with respect to future manda ..read more
PWC Blog » Tax & Legal
1w ago
The Supreme Tax Court reversed three earlier rulings of the Baden-Wuerttemberg Tax Court and decided that Sweden has no right of taxation, even if at the time of the gift the gift ..read more
PWC Blog » Tax & Legal
1w ago
The Hamburg Tax Court decided that the withdrawal of the refund or the credit of withholding tax in the wake of cum-ex schemes due to fraudulent misrepresentation is also possible ..read more
PWC Blog » Tax & Legal
1w ago
In a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice was asked to comment on the classification and VAT liability regarding the marketing ..read more
PWC Blog » Tax & Legal
2w ago
In a recent ruling the Supreme Tax Court continued to develop its case law on the application of the principles of proportionality and protection of legitimate expectations in the ..read more
PWC Blog » Tax & Legal
2w ago
The competence of the Federal Central Tax Office is for both full assessment of German income tax of limited taxpayers as well as monitoring and carrying out the withholding tax pr ..read more
PWC Blog » Tax & Legal
2w ago
2024年3月22日、連邦参議院は厳しい交渉の末、経済成長促進法（独: Wachstumschancengesetz 英: Growth Opportunities Act ..read more