An analysis by Flick Gocke Schaumburg, Taxand Germany: Starting from 1 October 2023, the European Union (EU) will commence the implementation of a transitional phase [...]
At its meeting on August 30, 2023, the Federal Council set the key points for the message on the introduction of individual taxation. This proposal [...]
New regulations for the affiliation to social security for cross-border work from home
Standard affiliation rules according to EU Regulation 883/2004 Employees who usually work in multiple countries and perform a substantial part of their work in their [...]
Luxembourg’s implementation of pillar two global minimum taxation
An analysis by ATOZ Tax Advisers, Taxand Luxembourg: The Luxembourg government has published a draft law aligning with EU Directive 2022/2523 (pillar two), implementing global [...]
Swiss tax aspects of the new Limited Qualified Investor Fund (L-QIF)
In order to enhance the attractiveness of Switzerland’s fund center, the Swiss Parliament decided to introduce a new fund category (so called Limited Qualified Investor [...]
Germany: New data disclosure requirements for tax audits published in ruling by Hamburg Finance Court
An analysis by Flick Gocke Schaumburg (FGS), Taxand Germany: Increasingly tax audits require that emails from employees are disclosed. The submission of a complete journal with [...]
We use cookies to improve our site and your browsing experience. By continuing to browse the site you are agreeing to the use of cookies. More information can be found in our cookies policy
