July 25, 2025

The UK Statutory Residence Test (SRT) - What You Need to Know

There are many reasons why individuals may decide to move to or leave the UK; employment reasons, personal circumstances, a lifestyle choice, or most recently the impact of COVID-19 may have led to individuals staying in the UK longer than planned due to government-enforced travel restrictions.

From 6 April 2013 HMRC introduced the UK Statutory Residence Test (SRT), a prescriptive set of tests to determine a taxpayer’s residency status for each UK tax year.

Our SRT report outlines what you need to know to determine your residency status.

Download SRT Report

Thought Leadership

Germany’s Legislative Push for E-Mobility: What Employers Need to Know

July 28, 2025

Germany is expanding its tax incentives to accelerate the shift to electric company vehicles. Key measures include an increased threshold for the 0.25 percent benefit-in-kind taxation, accelerated depreciation for BEVs, and a range of tax exemptions and lump-sum reimbursements related to charging. Our article outlines the key developments and what companies should consider to structure e-mobility benefits efficiently.

Thought Leadership

Overview of the BMF Instruction Sheet on Cross-Border Audit Cooperation

July 24, 2025

With its updated instruction sheet on cross-border audit cooperation, the German Ministry of Finance signals a stronger focus on coordinated tax enforcement. Joint and simultaneous audits are gaining relevance – especially in transfer pricing matters. For multinational groups, this means greater pressure to ensure consistency and audit readiness across jurisdictions.