The solidarity fund was established by the federal government and the regions to prevent very small businesses (TPE), micro-entrepreneurs, self-employed individuals, and independent professionals from ceasing operations. To qualify, companies must meet the following requirements: Workforce of 10 or fewer employeesRevenue for the most recent fiscal year < up to 1 M€ Taxable income < […]

For a long time, the issue of taxation of public-law legal entities remained a taboo subject, particularly with regard to VAT. Indeed, while some public institutions—which are clearly entrusted with a public service mission—operate as de facto extensions of the government and are exempt from VAT, many organizations that serve the government find themselves in […]

As of January1, 2020, the tax treatment of Bonus Shares is described below; please note that this is subject to change. Terms beginning with a capital letter have the meanings assigned to them in the Free Share Plan set forth in Exhibit 1 to the grant letter, unless otherwise defined in the text below. Holders […]