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Press Releases from Beam my Presence to Germany UG (8 total)

Input Tax for Companies with Virtual Offices

For ages, international investors were troubled with input tax doubts from their local tax office because the office did not want to accept companies having only a virtual office. Complaints have reached the German Federal Fiscal Court. Since these German judges were not sure whether German law was in conflict with European law, they presented their questions to the European Court of Justice to decide them. This article will briefly

Shareholder Vouching with new Contribution as Expense

A shareholder vouched for the liabilities of his company. In order to avoid him being held liable as guarantor, he makes a contribution to the capital reserve of the company. The shareholder wants to also prevent execution into his real estate. Will this result in acquisition costs in the context of §17 EStG? §17 EStG determines the taxation of selling company shares. This was clarified by the Federal Finance Court

Determining Your Unknown Contract Partner

In business you might not always meet with your contract partner face to face – only with an agent. Believe me, “Who’s who?“ will not help here. The LG Kaiserslautern had to decide a case on November 2, 2005 (re 1 S 56/05) where one person engaged in a business without knowing her partner. She was dealing exclusively with an agent. The agent, however, was not at all interested in paying

Are Startup Grants from EXIST-Program Business Income?

FG Münster had to decide a dispute between the tax office and a startup on April 13, 2018 (re 14 K 3906/14 F). The greedy tax office wanted to classify a grant as taxable income while the founders were not at all amused by a gift being taxed. To find out how the court ruled, please read the article: About Beam my Presence to Germany UG The company was founded by Konstantin Baron

Relevance of Delivery Time when Identical with Invoice Date

The BFH settled a dispute between a butcher and his tax office on the deductibility of the input (VAT) tax in an invoice with the judgment of December 17, 2008 (re XI R 62/07, published on March 4, 2009). The legal question was all about a formality regarding if a delivery date also has to be mentioned in the invoice. Buddy runs her butcher shop. In November 2005, she received a

Short-term Cancellations for Christmas Party – Burden for Celebrating Colleagu …

Sometimes colleagues can spoil one’s day, this can be even more bitter when fellow workers do not show up on short notice for company events (here: Christmas party). In this case, the tax office wanted to assess taxes based only on those who came and not also those who belonged to the company. The Fiscal Court Cologne decided this dispute with its judgment of June 27, 2018 (re 3 K

D&O Coverage for Incorrect Payments During Bankruptcy

A D&O insurance policy covers the risk for financial damages for the insured director or executive staff member. Does it also cover damages for a director’s incorrect payment during bankruptcy? The Higher Regional Court Düsseldorf answered this question on July 20, 2018 (re I-4 U 93/16). To find out how the court decided, please visit my website: About Beam my Presence to Germany UG The company was founded by Konstantin Baron von Engelhardt

Defense Against Denial of Input Tax During Audit

This article is less about a single precedent and more a practical hint for businesspersons on how to effectively defend yourself when, during an audit, the tax office starts denying VAT deductions. Everybody would assume that auditors would keep a sense of proportion when checking the books and not pick on only formally incorrect payables. Even more so since ECJ had decided on September 15, 2016 (re C-518/14) that incorrect invoices

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