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DELTA Revision GmbH – Numbers are our passion.

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Amending wage tax directives for 2015

DELTA Revision 14. November 20146. February 2017

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PrevCertifications according to § 270b InsO
NextBookkeeping: New announcement published by BMF (Federal Ministry of Finance) on GoBD (principles of duly keeping and retaining books, records and documents in electronic form as well as regarding data access)

News

  • German Federal Fiscal Court: Identity of issuer of invoices and service provider or supplier
  • Accounting obligation of a foreign real estate investment corporations
  • No withholding tax for Online marketing measures
  • Cash-Pooling: Debit and credit interests can be offset to a limited extent in the context of trade tax addition

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DELTA Revision GmbH

Harrlachweg 5
68163 Mannheim
Germany
+49 621 122 665 - 0

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