This series of instructional videos provides an insight into the German fiscalization system. Both legal and technical aspects of the German fiscalization system are presented, and divided into appropriate topics. Read more

This document interprets the strategic measures and tax incentives introduced by the Growth Opportunities Act to stimulate economic growth and investment, particularly in climate-friendly technologies. Read more

On March 27, 2024, the Act to Strengthen Growth Opportunities, Investment, and Innovation, as well as Tax Simplification and Tax Fairness (Growth Opportunities Act), which includes the implementation of the B2B E-Invoicing Law, was published.  More on this topic, as well as the Act, are published below. Starting on January 1st, 2025, business owners operating within Germany's borders will be mand... Read more

This Cash Register Security Ordinance, which is the German fiscalization law, mandates that from January 1, 2020, all data recorded using an electronic recording system must be safeguarded by a certified technical security device (TSE). This requirement is outlined in Section 146a of the Tax Code and further detailed in the Cash Register Security Ordinance (KassenSichV). Read more

Recent developments in Germany's legislative landscape have brought the topic of B2B e-invoicing mandates to the forefront. The Bundesrat and Bundestag, Germany's upper and lower houses of Parliament, respectively, have been engaged in discussions to finalize the direction of e-invoicing within the country. This culminated in a February 2024 meeting of the Mediation Committee, tasked with forging... Read more

This document provides an overview and comparison of the fiscalization systems employed in Germany and Austria, with a particular focus on the technical security systems in place for cash transactions. Fiscalization refers to the set of legal and technical measures implemented by countries to combat tax evasion, particularly in transactions involving cash payments. Read more

Germany has one of the strictest outlooks on Sunday operating hours in Europe. While the recent pushes for the ban on Sunday work have received mixed reactions in Europe, Germany has been implementing its own rules on this topic, and in 2006, the right to regulate working hours was passed to each individual German Federal State. This effectively means that the rule regarding the working hours of s... Read more