Treatment of the general theme of the tax allocation of borrowed securities, including the perspective of financial accounting. WTS is an international tax consulting firm that consciously renounces auditing. The service portfolio is complemented by targeted legal advice and comprehensive financial advice. With a pioneering spirit, 1,300 WTS employees develop innovative and tailor-made concepts, which they implement for their customers with a high level of implementation expertise. WTS has thirteen locations in Germany and is represented in more than 100 countries worldwide by the international WTS Global network. On 29 September 2021, the Federal Tax Court ruled on the tax concept of beneficial ownership in the context of securities lending. Mediation of legal issues of third parties, including legal advice through the takeover of legal contracts, which are carried out only by lawyers licensed in the service of the company, independently, without instructions and independently in compliance with their professional law. The initially planned implementation of the regulation with immediate effect proved impossible in practice. Therefore, the tax administration issued a no-objection regulation in an additional circular of 19 August 2021. Melanie Appuhn-Schneider and Alexander Haller gave a presentation at HEC Lausanne on emerging transfer pricing issues in Germany As reported in #3/2021, in two letters dated 11 May 2021 and 18 June 2021, the German tax authorities adopted the recent decision of the Federal Tax Court on guarantee undertakings for remuneration arising from practices in the motor trade. Germany limits the application of the profit margin scheme for tour operators by partially excluding companies located outside the EU. An overview of tax regulations for working from home in Germany during and after the COVID-19 pandemic.

In our webinar series, our experts from the transfer pricing range of services present a current key topic in the field of transfer pricing in a compact and clear way. The tax authorities have adopted the recent decision of the Federal Tax Court on guarantee undertakings granted against payment for motor trade practices. The new rules will apply to all guarantees made after December 31, 2021. On 25th November the new German government coalition unveiled its political vision for Germany in the next 4 years with the presentation of the coalition agreement. He received his MBA and PhD in Tax Law from the University of Bamberg. My United States The local insurance agency specializes in providing insurance to global businesses. The content of Global Legal Group`s website is a wealth of information that helps our clients access their global product liability risks in multiple jurisdictions. I recommend Global Legal Group to my clients who need advice in this area of expertise. John Sadler, President – SADLER & COMPANY INC., USA The German tax authorities must take into account the judgment of the “Danske Bank” of the CJEU. Measures include deferral, reduction of advance payments and waiver of enforcement measures At the German Packaging Institute`s webinar, experts from WTS Germany and selected experts from WTS Global will discuss the challenges companies will face when introducing a tax on non-recycled packaging waste from 1 January 2021.

Our WTS Financial Service experts provide insights on how the international financial services industry should be prepared for the transformation of German tax legislation towards greater tax transparency and digitalisation. For more information, visit the website: www.wts.de. An overview of the current decisions of the Federal Tax Court, the final OECD guidelines and Germany`s bilateral position German legislator has concrete plans to implement new formulations in German law A look at the so-called EU “plastic tax” and the current state of implementation of this tax in Germany. The data on this page is generated by a fully automated algorithm. It may contain errors and is provided “as is” without warranty of completeness, accuracy, usefulness or timeliness. This place is located at: Germany, Taunusanlage 19. On 1 October 2020, the Federal Ministry of Finance issued a circular that definitively reflects the case law of the Federal Tax Court on the definition of service provision from 2013. Classification of the arm`s length principle also for domestic transactions? Tax consequences in cross-border and domestic cases in comparison Video teaser: Panel 3 at WTS Global Tax Directors Meeting 2019 On 14 July 2021, the “Transfer Pricing Principles” (hereinafter “Management Principles 2021”) were published. In recent months, several changes have been made to German transfer pricing rules.

Learn more for more information. The file is a printable PDF file that summarizes the information and publications of this company. Creating folders is included in your subscription. Once the preparation of the file is complete, it will be sent to your email address. Government and taxes fight VAT evasion 23.5% of Germany`s total gross electricity production comes from wind energy. This article explains the electricity tax obligations for onshore and offshore wind turbines. During the year, a Ukrainian resident employed by a representative office of a German company in Ukraine came to Germany and works remotely for the Ukrainian office. In the current situation, the measures and corresponding sanctions lists may change at any time, even in the short term. WTS Legal belongs to the “legal services” category, which has its own weight in everyday life.

On average, it is rated 1. The company operates at the following address: Germany, Taunusanlage 19. In its ranking, Expert Guides names the “best experts” in specific tax and legal fields Nicelocal makes every effort to include reliable information about companies in its catalog. If you notice any inaccuracies or if you are an official representative of WTS Legal, please contact us via the feedback form. In the future, manufacturers and importers of single-use plastic products will contribute to the costs of municipal waste disposal in parks and streets through a new special tax. So far, the general public has borne the costs of cleaning up and disposing of carelessly discarded waste. According to the federal government`s plans, this situation is now changing. According to a German tax provision of 1925 (§ 49 Abs. 1 Nr. 2 lit. f EStG), the mere fact that property rights held by foreigners are exploited in a German permanent establishment or registered in a German register could lead to the taxation of non-residents in Germany, even if there is no longer a link in Germany (e.g. none of the persons concerned – payer and beneficiary – is resident for tax purposes in Germany).

On August 31, 2021, the federal government published a draft ordinance on the issuance of fund units as crypto assets. Klaus D. Hahne, Dr. Karen Möhlenkamp and Dr. Tom Offerhaus awarded Best Lawyers 2019 The new European regulations on ITGS (Regulation (EU) 2019/2152 and Implementing Regulation (EU) 2020/1197), which have definitively changed external trade statistics, have also led to major changes in Intrastat reports. In order to cope with the economic consequences of the Covid-19 pandemic, the standard rate and the reduced VAT rate will be adjusted for the period from 1 July 2020 to 31 December 2020. The massive expansion of electromobility in recent months affects many areas. After the purchase of electric cars remained low for a long time, the number of new registrations of purely battery-powered vehicles and plug-in hybrids multiplied last year.

These developments have also led to the need for action in the area of electricity taxation. An overview of the economic and crisis management package of the coalition of black-red parties in response to the consequences of the coronavirus crisis Business relationships give you insight into former business partners, existing business relationships as well as corporate cooperations. In addition, you will have access to orders, details of the corresponding order and order volume. Germany intends to apply the amended rules for labour deliveries from July. The Federal Ministry of Finance has extended the transitional period until 1 January 2020 Since 2007, we have been represented by an office in the German banking capital. It is one of the largest WTS in Germany. Thus, we offer a wide range of services. The director of the site is Robert Welzel. In Germany, the Federal Ministry of Finance has published the Administrative Principles 2020.

These replace to some extent the 2005 version, but the emphasis is more on procedural aspects. With the publication in the Federal Law Gazette of 02.01.2018, the Ministry of Finance (BMF) has published an ordinance amending the ordinance on the application of the energy tax and the electricity tax The coordinates of the geographical system are: Longitude — 8°40′7.07′′E (8.668629), Latitude — 50°6′54.43′′N (50.115117). The draft has been published for comment by interested parties and may be amended before final publication early next year. In Germany, a new development was introduced which led to the obligation for non-residents to file a German income tax return. In most cases, this results in a considerable additional tax burden on top of the extra effort to submit the return.