Dissolving a German Association Correctly: Calling Creditors Despite Lack of Assets
Even if an association in Germany no longer has any assets, the call to creditors remains mandatory. This is confirmed by a recent ruling by the Higher...
Latest Posts in the WINHELLER Blog:
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VAT Exemption for Cost-sharing Organizations Extended by ECJ
The latest ECJ rulings of January 22, 2026 bring considerable relief for nonprofit organizations. The Court significantly extends the VAT exemption for...
Freelance Work or Employment? German Federal Social Court Clarifies the Distinction
The German Federal Social Court (BSG) has further clarified its case law on the distinction between dependent employment and self-employment. The ruling is...
Trade Tax for Foundations in Germany: Federal Fiscal Court Provides Clarity
Under what conditions can foundations with legal capacity be subject to trade tax in Germany? The ruling of the Federal Fiscal Court (BFH) of September 25,...
New Code Number 500 in The Advance VAT Return: German NPO’s Need to Take Action
The advance VAT return is a key instrument used by the German tax authorities in the area of indirect taxation to ensure that tax is collected promptly...
Transferring A GmbH to A Family Foundation in Germany: Social Security Obligation for GmbH Managing Directors
Transferring a limited liability company (GmbH) managed by its founder as managing director to a family foundation is a proven and fiscally advantageous...
Moving to the United Arab Emirates
Caution regarding foreign companies and management in the UAE Many wealthy individuals are drawn to Dubai or Abu Dhabi, among other places, to benefit from the...
Workation And Co.: Is Working from Abroad Becoming a Tax Trap?
Permanent establishment through cross-border work The world of work has changed, and with it the rules of taxation. On November 19, 2025, the OECD published a...
End of Crypto Privacy? North Rhine-Westphalia Intensifies Hunt for Tax Evaders And Calls for Reversal of Burden of Proof
The EU Directive DAC8 has been in force since January 1, 2026, and with the planned Crypto Asset Tax Transparency Act, crypto platforms will in future be...
Inheriting Digital Assets in Germany: Cryptocurrencies, Private Keys And Legally Compliant Estate Planning
Digital assets are part of modern wealth Cryptocurrencies and NFTs are no longer just objects of speculation for tech enthusiasts. They have established...
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