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backWithholding tax reporting procedure for dividends within corporate groups
On 1 January 2023, the changes to the reporting procedure for withholding tax on dividends within corporate groups came into force. We have summarised what these positive changes mean for companies in a short article.
Read moreReduction of the applicable VAT-related turnover thresholds for non-profit and voluntarily administered associations as well as non-profit institutions
In principle, all entities operating a business are liable for VAT. However, in order to keep the administrative burden as low as possible, the compulsory VAT obligation only exists above certain annual turnover thresholds …
Read moreDividend or salary? Recently, compensation offices have leaned more towards assuming that earned income is salary
How does the compensation office qualify such a decision? Can it arbitrarily change its assessment framework? The reasons for reclassification …
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