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Lars Junkers

Lars Junkers LLM is a tax consultant in HSMV – Hansen Schotenroehr Müller Voets Partnerschaftsgesellschaft mbB, auditors and tax consultants, Düsseldorf, Germany. He can be contacted by email: lars.junkers@hsmv.de.
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A locker is a permanent establishment in Germany
Not just a locker
06 May 2024
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Tax tip: Work from home allowance Readers’ forum: Is there an alternative to using time apportionment? Readers’ forum: Tax liability on paying out distribution to members Readers’ forum: Should taxpayers submit form VAT652? Readers’ forum: Does option to tax on land also apply to buildings?
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In brief: 25 July 2024 Movers and shakers: 25 July 2024 Agent update 121 available New power for the Office for Budget Responsibility Pressing tax issues need prioritising, says CIOT
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Rental income disclosure was unprompted Ignorance of the law is an excuse Clear winner but costs reduced for other factors Company was not resident in the US for treaty purposes Collagen-based drink was a beauty product
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Rental income disclosure was unprompted Ignorance of the law is an excuse Clear winner but costs reduced for other factors Company was not resident in the US for treaty purposes Collagen-based drink was a beauty product
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