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In our last article, we took a closer look at the social security subordination rules for cross-border activities and the resulting problems. […]
From a VAT perspective, subsidies and donations constitute so-called "non-consideration". This means that […]
Based on the assessment of new facts and as a result of the decision of the Federal Administrative Court of […]
In the area of the coordination of national social security systems, in the case of a substantial activity in the country of residence within […]
Blockchain-based applications are becoming increasingly popular. At the same time, there is still un-certainty about the VAT treatment of relevant technology-specific transactions, such as the validation or verification activities of so-called validators.
The Federal Council adopted the dispatch on a partial revision of the VAT Act […]