In this week’s German Tax update, we discuss the following: Germany Clarifies VAT Exemption Rules for Exports, CJEU Limits Use of “Cost-Based” Valuation for Intra-Group Services, and BFH Confirms German Tax Exemption for Dutch Employment Income Despite Application of “30%-Ruling”.

On July 4th, President Trump signed the budget reconciliation bill, informally known as the “One Big Beautiful Bill Act” (OBBBA), whose tax provisions are estimated to increase the deficit by approximately $4.5 trillion.

Discover how the DC Global Soft Landing Program simplifies U.S. market entry through two pathways with flexible office space and tailored immigration support.

The Spanish Tax Authorities have interpreted EU VAT law to argue that internal flows between a head office and its foreign branches may be subject to VAT when the branch is deemed to operate independently.