Building withholding tax: Inactive foreign domestic company | Guidance

The effect of the ban in Section 48 Paragraph 4 No. 1 EStG also applies if the recipient of the Service within the meaning of Section 48 Paragraph 1 Clause 1 EStG makes payments to an inactive domestic foreign company. Background: Payments for construction work for an inactive local company It had to be decided … Read more

Employment of refugees from Ukraine | staff

Helping refugees from Ukraine get access to the job market is futile and involves a lot of bureaucracy – so columnist Christian Drost-Klemp believed until recently. But then personal experience forced her to take a closer look at the legal requirements. On a very cold, sunny Sunday morning, I went out with our dog in … Read more