Archive for the Author ‘Johannes Fein’

Johannes Fein

Attorney Johannes Fein works in WINHELLER's departments of Tax Law and Tax Advisory and the Law of Nonprofit Organizations. He is a legal and tax counsel for nonprofit organizations, trade- and professional organizations, nonprofit limited liability companies and cooperative associations as well as foundations.

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Moving Nonprofit Organizations From Abroad to Germany

Feb 1, 21 • Nonprofit Associations • No Comments • Johannes Fein

The Berlin Court of Appeal (Kammergericht, KG) has decided: The registration of an association from another EU state in Germany by way of a cross-border change of legal form cannot be ruled out ex ante. For a long time, this question […]
US Tax Reform: German Companies Need to Act

Mar 28, 18 • Income Tax Law • No Comments • Johannes Fein

On 20 December 2017, the largest tax reform for over 30 years was enacted in the USA. It incorporates numerous changes and innovations into US tax law. Against this background, German companies with US-subsidiaries should also review their previous tax planning. […]
Refund of German VAT: Retroactive Correction of Invoices

Mar 31, 17 • Value Added Tax • No Comments • Johannes Fein

Under German tax law, value added tax on services received is refunded to companies. The prerequisite for a refund is that the invoice submitted is formally correct. As German VAT tax law places high requirements on invoices, however, suppliers frequently fall […]
German shops required to act: Electronic cash registers need retrofitting

Dec 28, 16 • Value Added Tax • No Comments • Johannes Fein

For companies working with cash registers there will be a major novelty as of 01/01/2017: All electronic cash registers need to be retrofitted or exchanged. In the future, every business transaction required to be registered has to be recorded by the cash […]
Expiry of a deadline ending on a Sunday, public holiday or Saturday in Germany

Jun 30, 16 • Income Tax Law • No Comments • Johannes Fein

When a deadline to be observed by taxpayers starts upon expiry of the year in which the tax is incurred and when the year ends on a Sunday, a public holiday or a Saturday, the assessment deadline for claims under the […]
Expenses of private and professional party events

Dec 21, 15 • German Tax Law • No Comments • Johannes Fein

If an event is to be tax-deductible, a strict distinction must be made between private and professional guests. A tax consultant invited guests to a party for his admission as tax consultant while at the same time celebrating his birthday. He […]