On 1 August 2018, the German Ministry of Finance published the amended draft bill of the Annual Tax Act 2018 which will be subject to further discussions in the parliament in the coming months. Furthermore, the States’ Ministers of Finance have agreed on the key points to reform the real…
In Germany, all entrepreneurs who are engaged and independently active in a trade, business or profession with the purpose of generating income, are liable to value-added-tax also known as the turnover tax (Umsatzsteuer). The following information on VAT is a general overview. VAT is raised regardless of citizenship, residence, main…
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