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Archiv für die Kategorie ‘German Tax Law’
Import/Export: Comply with German Product Safety Regulations!
Anyone importing products and/or selling them to consumers as part of a business venture must, among other considerations, ensure their safety. The general safety requirements in Germany, which apply equally to manufacturers and importers, are defined by the Product Safety Act, […]
Commercial Trading in Cryptocurrencies and Arbitrage Transactions in Germany: Pitfall Accounting
Trading in cryptocurrency isn’t exclusively reserved for private individuals. From a tax perspective, it can make sense to shift these activities to a corporation, especially when it comes to a large number of speculative trades within a year. It is not […]
Ban on Sale of Flavored Tobacco in Germany
The sale of flavored tobacco, i.e. tobacco with characterizing flavors (e.g. menthol or vanilla) that mask the taste or odor of tobacco are prohibited within the European Union (EU). However, a transition period has been granted to sellers of cigarettes and […]
Tobacco Trade in Germany: What Distinguishes Chewing Tobacco?
Besides the common cigarette, smokeless tobacco products are a popular form of consuming tobacco. Smokeless tobacco does not involve a combustion process but is intended for oral use. The EU prohibited the sale of tobacco products for oral use by its […]
Errors in Supplier’s Declarations: This Is How to Avoid Them
Where the movement of goods is subject to customs legislation, the supplier’s declaration is one of the most important supporting documents. The EU has concluded preferential trade agreements permitting the preferential customs treatment of bilateral imports of goods with various countries. […]
Doing Business in Germany (With the Proper Legal Form)
Anyone in Germany, who wishes to open a business, will inevitably raise the question of which legal form will be the proper one. An important consideration in this context is the taxation of the company to be founded. Ideally, the founders […]
Ministry of Finance Responds to Unlawful German Anti-Treaty Shopping Regulations
What are treaty shopping and anti-treaty shopping regulations? The term “treaty shopping” (or directive shopping) originates from U.S. treaty law and refers to tax structures implemented to benefit from tax relief under a treaty or benefits provided by a directive. The […]
Tobacco Dealers, Watch Out! Customs Authorities are Taking Drastic Measures!
We are currently observing increased controls of tobacco deliveries in Germany. In many cases, customs authorities seize the goods, initiate criminal investigations, and issue (sometimes) high tax bills against all parties involved (seller, forwarder, purchaser, and agent, if any). Smoking tobacco […]
US Tax Reform: German Companies Need to Act
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. […]
Double Sales Tax on Imports of Goods into the EU
All companies that import goods into the EU, and especially into Germany, have to pay the corresponding import duties. These duties are composed of the customs duty and the import sales tax. While, depending on the goods’ origin, the rate of […]