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 [...]
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