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Changes in the taxation rules applicable to photovoltaic systems – Part I – Income tax treatment

In some German federal states, the installation of photovoltaic (PV) systems on all new non-residential buildings – on company rooftops or production […]

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Introduction of a levy to skim off windfall profits for quantities of electricity generated from renewable energy sources

The war in Ukraine has resulted in enormous upheavals on European energy markets. In the course of this, some companies were able to benefit from the […]

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Provisions for bonus points – New recognition requirement for many businesses

A great number of businesses – even smaller ones, such as, pharmacies or bakeries – use bonus point systems or loyalty card schemes to strengthen […]

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The digital legacy – What happens with data after death?

Our lives are increasingly shifting into digital spaces; here, passwords protect access to personal services such as online banking or social […]

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Tax-exempt sale of property – Self-use in the year in which the sale takes place is essential

If property that is held in private assets is sold before the end of the ten-year speculation period then the appreciation in value that is realised […]

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Actual implementation of a profit transfer agreement in a consolidated tax group

According to settled case law, a profit transfer agreement (PTA) would only have actually been implemented if the profit that has been determined is […]

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Employers only have to remunerate mandatory or approved overtime

Overtime is only paid out if the employer is aware of the additional work that has been performed. In cases of doubt, the employee has to be able to […]

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Dealers’ guarantee commitments – Insurance premium tax treatment and VAT treatment

The Tax Law Committee of the German Association of Tax Advisers (Deutscher Steuerberaterverband e.V., DStV) has prepared and published a practice […]

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Social security – Thresholds for 2023

Parity financing of health insurance contributions was reintroduced in 2019 and will likewise continue for 2023. Accordingly, employees and employers […]

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Relief provisions to address rising energy prices

The German Federal government has agreed on price brakes for gas, heating and electricity with a view to providing relief to citizens and companies […]

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Cross-border home office – Austria has defused the permanent establishment issue

The COVID-19 pandemic has changed the world of work. While, during the pandemic, many employees were exceptionally allowed to work from home, now, new […]

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An about-turn on the tax tainting rule on losses from commercial activity

The Federal Fiscal Court (Bundesfinanzhof, BFH) abandoned its earlier ruling and decided that not just profits but also losses from a commercial […]

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Revenue recognition in the case of long-term contracts

Large projects normally extend over longer time periods. From a financial accounting perspective, the question that arises is: in which financial year […]

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Legal tech applications for companies

Processes in personnel and legal departments can be digitalised and speeded up by using legal tech. In the following section we outline legal tech […]

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Citizens’ Basic Income – An overview of the eligibility criteria and standard rates

On 1.1.2023, Germany will replace Hartz IV [its means-tested basic income scheme] with the so-called Citizens’ Basic Income [in German: Bürgergeld] as […]

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Conditions under which a limitation period can apply to unexpired leave

The previous report already included a question relating to the application of the limitation period to unexpired leave entitlement that was referred […]

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Accelerated inheritance – Avoiding assets being classified as non-operating

When business assets are gifted or inherited, the non-operating assets will be of particular importance because it is not be possible to make an […]

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Recording corrections in the German land register – Implications of the Dieterle clause

The ‘Dieterle clause’ is primarily used for the last will and testament of divorced persons. In doing so, a testator can ensure that a divorced spouse […]

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The taxation of a financial settlement when an employee in Germany moves abroad

When an employee commences a new job abroad and has thus given up a previous job in Germany and receives payment of a financial settlement, the […]

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Stricter rules for the cross-border transfer of functions as of 2022

If business functions are relocated from Germany to affiliated foreign companies or permanent establishments then the German fiscal authorities will […]

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