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TLI Steuerberater honoured as Germany’s Top tax advisors 2024

The business magazine FOCUS MONEY has intensively analysed the competence of tax advisors. We were able to stand out in terms of competence and specialisation and assert ourselves among more than 10,000 participating tax experts. The…

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Introduction of the e-invoice on 1 January 2025

With the Federal Council's approval of the Growth Opportunities Act on 22 March 2024, the issuing of electronic invoices, or e-invoices for short, will also become mandatory in the B2B sector in Germany. From 2025, every entrepreneur will be…

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Tax sanctions for business relations with Russia

The Tax Haven Defence Act continues to gain importance in practice. Originally coming into force at the beginning of 2022, the Tax Haven Defence Act initially received less attention in day-to-day advisory practice. With the inclusion of Russia…

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Risk of a business split when using the home office to one’s own GmbH

Combining the registered office of the newly founded or already existing company and its management at the private residential address of the shareholder-managing director? This is not a good idea from a tax perspective. Because in this case,…

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Double taxation treaty between Germany and the United States of America (DBA-USA)

The double taxation treaty between Germany and the United States of America (DBA-USA) is not only one of the most complicated double taxation treaties that Germany has concluded with other countries to date, but also allows double taxation…

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TLI Steuerberater named “Best Employers – Tax Consultants 2024” in the trade journal (Handelsblatt)

We are pleased that we were named “Best Employers – Working Conditions for Tax Consultants 2024” in the current trade journal (Handelsblatt) ranking. This award as one of the best employers of 2024 in the tax consulting industry (category…

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One step more modern – Germany is changing cross-border commuter regulations in the double taxation agreement with Austria

On August 21, 2023, Austria and Germany signed an amendment protocol to the double taxation agreement (DTA). The change log mainly contains adjustments with regard to the cross-border commuter regulation and the associated use of home office…

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The cross-border workers regulation in the double taxation treaty (DTT) Germany Austria

As an employee, according to Art. 15 Para. 1 DBA Austria, the remuneration from dependent work is to be taxed exclusively in the country of residence of the employee. If the activity is actually physically performed in the other country, the…

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Taxability of profits from the sale of various cryptocurrencies under review of the Federal Fiscal Court

For the first time, the Federal Fiscal Court (BFH) had to deal with the taxation of cryptocurrencies (BFH of February 14, 2023 - IX R 3/22). The previous judgment of the Cologne Finance Court (of November 25, 2021 - 14 K 1178/20), according…

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