Tax Newsletter 1st edition 2014

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1. BUSINESSES1.1 Changes to German travel expenses laws (Reisekostenrecht) 20141.2 The German Federal Ministry of Finance’s (Bundesfinanzministerium) letter with regard to the reverse charge procedure for deliveries of gas and electricity to resellers 2. INTERNATIONAL2.1 Parent-Subsidiary Directive: the European Commission suggests changes to prevent tax evasion3. MISCELLANEOUS3.1 RETT blockers: draft joint decree from the German Federal States on how to apply Sec. 1 (3a) of the German Real Estate Transfer Tax Act (GrEStG)3.2 German Federal Finance Court: reversing the purchase of real estate (II R 16/12)