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International tax, audit, accounting and legal news

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Vietnam Hague Apostille Convention 2026: Why documents for Germany, Austria and the Czech Republic still need a separate route

The 1961 Hague Apostille Convention entered into force for Vietnam on 11 September 2026, replacing consular legalisation with a single apostille for public documents exchanged with most contracting states. Ecovis consultants explain why documents moving between Vietnam and Germany, Austria or the Czech Republic need a separate route check.

Termination notice Germany power of attorney: How companies avoid a costly formal error trap

The letter is signed, the signatory is authorised – and the termination can still fail. Under German law, the recipient may reject a unilateral declaration if the original power of attorney is missing.

Dividend tax on foreign individuals in China: Tax exemption abolished from September 2026

Effective from 1 September 2026, dividend income obtained by foreign individuals from foreign-invested enterprises in China will be subject to individual income tax at a rate of 20%. This abolishes a 30-year tax exemption.