eu - s&w Steuerberatung

July 13, 2023 s&w Uncategorized 0

One-Stop-Shop from July 1, 2021: What will change for B2C sellers?

Background The so called One-Stop-Shop procedure (OSS) recently adopted as part of the German Annual Tax Act 2020 will replace the current VAT Mini-One-Stop-Shop (MOSS) procedure as of July 1, 2021. The current MOSS procedure is a special procedure that allows an entrepreneur to centrally pay VAT amounts due in other EU countries. In this way, registration in several member […]

July 13, 2023 s&w Unkategorisiert 0

Income taxation of foreigners who work in Germany but their families live in another EU country

Background A number of our international clients work in Germany for a Germany-based company but their families live in another EU country. Question is how this is being income taxed in Germany and the other EY country, as well as in which country social security obligations have to be made. We look for answers. Example The situation A typical case […]

July 13, 2023 s&w Unkategorisiert 0

DAC6 deadlines confirmed: options to submit reports

DAC6 deadlines confirmed: options to submit reports Background In our blog article dated July 8, 2020, we discussed that the deadlines for DAC6 reporting would not be extended. This means that effective from July 1, 2020, taxpayers in the EU are required to report on cross-border tax planning activities within 30 days from the day they started. Transactions and arrangements between June [...]

July 13, 2023 s&w Unkategorisiert 0

Important update: DAC6 deadlines confirmed by German tax authorities

Important update: DAC6 deadlines confirmed by German tax authorities In our blog article dated May 29, 2020, we discussed that the European Commission had confirmed in April 2020 that deadlines for DAC6 reporting would not be extended. This has been confirmed by the German tax authorities during a press conference on 6 July 2020, despite the subsequent hopes that deadlines [...]

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One-Stop-Shop from July 1, 2021: What will change for B2C sellers?

Income taxation of foreigners who work in Germany but their families live in another EU country

DAC6 deadlines confirmed: options to submit reports

Important update: DAC6 deadlines confirmed by German tax authorities

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