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Tax law is as complicated and inscrutable as dense fog. Our team of experienced tax experts guides you through your tax issues and supports with practical information on the diverse and complex tax topics.

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From our Articles
Plant engineering

Companies from all over Europe are involved in the VDMA. Mechanical engineering is a familiar term to many, but what distinguishes plant engineering? The following pages show the diversity of the plant engineering sectors, the complexity of the project business, but also forward-looking solutions to meet the challenges of the time.

Work assignments in Europe

In the case of work assignments within Europe, the three completely different topics of "reporting obligations", "social law: A1 certificate" and "labour law: posting directive" are increasingly coming into focus.

Bureaucratic monster hinders EU single market

For work assignments within Europe, the three topics of "reporting requirements", "social law: A1 certificate" and "labour law: posting directive" are increasingly coming into focus.

The little 1x1 of foreign assignments

Work assignments abroad require systematic and careful planning. With this information, the labour, tax and social law challenges can be mastered.

Taxation of plant construction projects

This article provides an overview of the latest developments and is intended to help avoid unnecessary tax burdens and double taxation in the area of corporate taxation.

Video: Technical services and double taxation

The video explains in two minutes how and why technical services trigger double taxation.

Overview: Property tax reform in the federal states

Already at the end of 2019, the Bundesrat passed the legal basis for the reform of the property tax. The central element of the reform is the possibility for the federal states to develop their own approaches (so-called opening clause) for the necessary property valuation (deviating from the so-called federal model). In the following, we provide an overview of the implementation status in the individual federal states.

Loss deduction in German tax law

In the discussion surrounding the Corona crisis, the question of how to deal with tax losses has become very important. We would like to present the most important provisions of the current legal situation.

When is an intra-Community supply tax-free?

Obtaining tax exemption is subject to conditions that must be strictly adhered to. Otherwise, there is a risk of high additional claims in tax audits. Although the EU states have agreed on a uniform line from 2020, national regulations also remain relevant.

Loss deduction in Corona times

In the course of the Second Corona Tax Relief Act, improvements were made to the tax loss carryback, which we would like to present to you below.

Publication "Tax Compliance Management Systems - Guide 2018".

Together with company representatives, the VDMA has created a signpost which contains practical implementation examples for the implementation of a Tax Compliance Management System.

Series transactions

As of 1.1.2020, new EU law on chain transactions was also implemented in Germany with § 3 para. 6a UStG-neu. However, the previous legal situation continues to apply to a large extent. In the following, the regulations will be presented in their entirety.

Deliveries of work and services for value added tax purposes

Deliveries of mechanical engineering are regularly deliveries of work and materials. However, the turnover tax has its own definitions which deviate from the civil law approach. The regulations are examined in more detail below.

Securing liquidity - preparing for an upswing

Sufficient liquidity is currently a key prerequisite for companies to weather the Corona crisis well and build on past successes. Despite the extensive aid provided by the German government, there is still a lack of adequate loss offsetting possibilities.

To the point

To the point

Auf den Punkt Zitat Tax Department

"Germany urgently needs a corporate tax reform! On the one hand, to reduce the tax burden to an internationally conventional level, but on the other hand also to reduce bureaucracy!"

Petra Klingenstein, ABB Power Grids Germany AG, Chairwoman of the VDMA Tax Committee

Auf den Punkt Zahl Taxes

218

hours are required for companies

of medium size to calculate their tax liability, prepare tax returns and pay taxes in Germany as a minimum.

Source: PWC-Studie Bürokratiekosten der Steuererklärung

Auf den Punkt Zusammenfassung Steuern

Summary
Annual Tax Act 2020 - Innovations in Wage Taxation
  • Prolonged tax exemption for employer subsidies to short-time work remuneration
  • Legal clarification of the requirement of additionality for income taxes
  • New certification procedure for tax-free private health insurance subsidy

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Other VDMA Services
Committees of the Tax Department
Within our working groups, you will have the opportunity to exchange experiences with other companies on a wide range of topics and to actively participate in shaping major issues relating to taxation.
Newsletter following our specialist topics
Our topic-based newsletters contain valuable information on the latest developments and the most important decisions in the field of tax law.
Tax Database: Taxation of technical services
The taxation of maintenance, repairs, etc. performed abroad is becoming increasingly challenging. With this country-specific information, additional tax burdens can be avoided in advance.
Tax Database: Taxation of plant construction projects
The taxation of plant construction projects abroad is hardly a walk in the park. These country-specific resources provide an overview of the relevant tax framework.
Overview: Double taxation agreements
In addition to the permanent establishment period, the country overview contains information on the 183-day rule, which, among other things, governs the tax exemption for wages in Germany.
Transfer prices
The most important BMF letters are listed here.
OECD Projekt: Base Erosion and Profit Shifting (BEPS)
The most important documents can be found here.

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Vorteilskommunikation

Benefits for you as a member

Largest industry network in Europe

Around 3,300 primarily medium-sized member companies in the capital goods industry make the VDMA the largest industrial association in Europe and the most important network organization in the industry.

Strong representation of interests

The VDMA is the most important voice of the mechanical and plant engineering industry. It represents the common economic, technical and scientific interests of the industry in Germany and around the world.

A wide range of services

More than 500 VDMA employees worldwide support you with practical services to make the right decisions in your company - along the entire value chain.