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‘Corona Pandemic‘: Relief for short-time working allowance - retroactively to 1 March 2020

In order to support employees and companies in the event of trouble due to the ‘Corona crisis‘, the legal basis has been created - at very short […]

Blog

Tax Support in case of Corona

On 13th March 2020 the Federal Ministry of Finance and the Federal Ministry of Economics presented an aid package adopted by the Federal Government. […]

News

Tax-exempt discontinuation of an operational split

When the preconditions for an operational split cease to exist this usually results in the realisation of hidden reserves at the property company. In […]

News

Contractor status of supervisory board members

If a supervisory board member receives non-variable fixed remuneration and, on account of this, bears no risk with respect to remuneration then s/he […]

News

When do vouchers that are given to employees constitute a benefit in kind?

Benefits in kind that employers give to their employees are exempted from tax and social security charges up to a monthly exemption threshold of € 44. […]

News

Tax-exempt benefits provided in addition to remuneration

The Federal Fiscal Court (Bundesfinanzhof, BFH) only recently abandoned its view on the possibility of paying flat-rate payroll tax for benefits […]

News

Does interest on transitory loans have to be added back for trade tax purposes?

Within the framework of determining trade tax, the German Trade Tax Act provides for the adding back of debt service charges in some cases. According […]

News

Sales of goods and 0% financing deals – What is the VAT assessment base?

The sale of goods is normally subject to VAT. By contrast, banking and financial services are VAT-exempt. The Hesse tax court has now decided what the […]

News

Latest news on (external) managing directors – Maternity protection and age discrimination

In the past, the courts assumed that the executive position of managing directors ruled out having employee status. Now, owing to the influence of […]

News

Special requirements for the M&A process in the case of digital disruptions

Over the last few decades, the importance of a systematic M&A process has grown steadily for compliance reasons and, in doing so, has been subject to […]

News

Income tax – Timing of provisioning for tax arrears

If a tax audit results in additional taxes then the question that arises is whether the tax arrears have to be taken into account in the year to which […]

News

An inadmissible requirement to carry out decorative repairs (sanding down the parquet floor) can void an entire provision

In many rental agreements the tenants are required to carry out decorative repairs. A local court in Nuremberg, in its ruling from 18.1.2019, decided […]

News

Travel costs – Being accompanied by a life partner is not work related

Travel costs for work-related activities away from home are generally deductible as professional expenses. Recently, the Münster tax court dealt with […]

News

Further concessions for making bicycles and e-bikes available for use

The new rules in the 2019 Annual Tax Act concerning tax incentives for electromobility have created many tax advantages for both employers as well as […]

News

New Federal Ministry of Finance circular on the transfer of partnership interests for no consideration

In a circular from 20.11.2019, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) revised its administrative guidance on Section […]

News

The OECD has proposed a global minimum tax

Ensuring that businesses that operate across borders pay a global minimum tax is supposed to limit international tax competition. To this end, the […]

News

Finance leases – New guidelines for classification for VAT purposes

Deciding whether, for VAT purposes, a finance lease agreement should be assessed as being a supply (purchase) or other services (rent) would, at […]

News

Description of items supplied that is shown on invoices – The Federal Fiscal Court rejects excessive requirements

We already reported on a case that was pending at the Federal Fiscal Court (Bundesfinanzhof, BFH) where the point at issue was how precise does the […]

News

Act to Transpose the Second Shareholder Rights Directive – Strengthening shareholder rights

The Act to Transpose the Second Shareholder Rights Directive (Gesetz zur Umsetzung der zweiten Aktionärsrechterichtlinie, ARUG II) came into force at […]

News

Liability – The extent of the discretionary authority to choose when asserting claims against managing directors

The liability of managing directors is usually more extensive than that of non-managerial employees because managing directors are not dependent […]

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