The Swiss parliament granted final approval to the amending protocol to the 1971 income and capital tax treaty with Germany on 21 March 2025. The protocol complies with BEPS standards and introduces additional provisions to clarify how national

The German Ministry of Finance has updated its guidance on special VAT rules for small businesses on 18 March 2025. These changes follow the approval, in December 2024, of the increase in VAT exemption thresholds to take effect from 1 January

The German Official Gazette (Bundesgesetzblatt) No. 64 published the Seventh Regulation Amending the Country-by-Country (CbC) Report Extension Regulation on 11 March 2025. This update revises the list of jurisdictions participating in the

Germany and Montenegro finalised negotiations by initialling an income and capital tax treaty on 10 February 2025. Earlier, First round of discussions regarding an income and capital tax treaty between Germany and Montenegro concluded in

The German Ministry of Finance (MOF) released an updated decree on the income tax treatment of crypto assets on 6 March 2025, replacing the previous version from May 2022. A crypto-asset is the digital representation of a value or of a right that

The Swiss National Council (Nationalrat) approved the ratification of income tax treaties with Angola, Jordan, and amending protocols with Germany, and Hungary on 5 March 2025. The tax treaty with Angola was signed on 30 November 2023. The treaty