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Endless rules: When has compliance gone too far?

You know how it is: you actually just want to do something very simple, such as make a purchase, take a decision or complete a task. But before you can get started, you have to fill in a form. After that, you’re supposed to obtain approval. And then you’re also expected to document that the approval has been granted in the correct manner.

OECD meeting in Paris: What the Pillar 2 and AI declarations mean for businesses

The plenary meeting of the OECD/G20 Inclusive Framework on BEPS took place in Paris from 28 to 30 October 2026. Among other things, the participating countries discussed simpler rules for the global minimum tax (Pillar 2) and the potential applications of AI in tax administration. But what do the statements from the meeting mean for businesses?

DSFinV-K 3.0: New requirements for point-of-sale systems – what businesses need to know now

In a letter dated 26 October 2026, the Federal Ministry of Finance revised the application circular relating to Section 146a of the German Fiscal Code (AO). This is primarily due to the introduction of version 3.0 of the Tax Administration’s Digital Interface for Point-of-Sale Systems (DSFinV-K). These new administrative regulations will, in principle, apply from 1 January 2029.

Tax compliance and small and medium-sized enterprises: Is the legislator out of touch with reality?

Last week, I spoke to tax adviser Torsten Stockem, a partner at the law firm Energiesozietät, about Section 38 of the EGAO. The law has been in place for several years now and deals with the trialling of alternative audit methods. During our conversation, Torsten and I realised that there are many fascinating aspects surrounding the law and the section in question.