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Tax concessions for corporate group reorganisations under Section 6a of the German Real Estate Transfer Tax Act

The Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled on seven cases, which were pending, related to the real estate transfer tax (RETT) corporate […]

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The potential ramifications of coronavirus for inheritance and gift tax

The many tax breaks introduced to mitigate the economic consequences of coronavirus have, so far, not included inheritance and gift tax, even though […]

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Important aspects of the German Research Allowance Act – Part II: Examples of R&D projects that qualify for tax concessions and eligibility conditions

In this article, we provided a definition of R&D projects that would be tax-privileged under the Research Allowance Act (Forschungszulagengesetz, […]

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The key points of the German Coronavirus Tax-Related Assistance Act

Amendments to tax regulations are planned that are aimed at overcoming the coronavirus crisis, including, a reduction in the VAT rate charged by […]

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A partner’s financial settlement claim in the event of insolvency

In the event that a partner leaves a company, the outgoing party is generally entitled to a financial settlement that corresponds to the fair market […]

News

Is it permissible to use fingerprints to record working time?

Electronically signing in to a smartphone, tablet or laptop is, in practice, happening more and more frequently via a personal fingerprint. However, […]

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Reorganisation tax legislation – Reversal of negative supplementary partner tax accounts when a partner leaves

If a partner who still had a positive supplementary tax account leaves then, where the so-called net method is used, this will result in the negative […]

News

Inheritance and gift tax – Applicable tax class for an acquisition from the biological father

Inheritance tax class I may only be claimed for acquisitions from a legal parent. The Federal Fiscal Court (Bundesfinanzhof, BFH) decided this, on […]

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VAT – Revenues may only be reduced by bonus points once they have been redeemed

Retailers frequently offer their customers rebate programmes with which they can collect points and receive loyalty bonus gifts. The Federal Fiscal […]

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Coronavirus II – Employers may not prevent the wearing of masks and gloves

The coronavirus crisis has reached the German labour courts. The Berlin labour court recently had to rule on a dispute between a duty-free shop […]

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Coronavirus I – Compensation for loss of earnings due to a lack of childcare services

In the course of the coronavirus crisis, the German “Act on the Protection of the Population in the Event of an Epidemic Situation of National […]

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Dismissal without notice is justified for the misuse of customer data

Employees are required to handle personal data sensitively. A violation of these requirements will generally justify a termination of your employment […]

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Maintenance for adult children during vocational training – Mandatory income disclosures

In the context of maintenance claims for adult children, it is not uncommon for the extent of mandatory income disclosures of the parents to be […]

Blog

European Commission proposes postponement of new VAT rules and regulations on the exchange of information

On 11 May 2020, the European Commission announced that in view of the corona crisis it intends to postpone the coming into effect of certain EU […]

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The CARES Act – The US rescue package

The USA ushered in the “Coronavirus Aid, Relief and Economic Security Act“ (CARES Act) on 27.3.2020. The aid package comprises a volume of approx. two […]

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A temporary home office – Strict rules for the deduction of costs for tax purposes

On account of the coronavirus pandemic, many people are currently newly working from home (home office). The question that arises is the extent to […]

Blog

SARS-CoV-2 Occupational Health and Safety Standard: Guidelines for practical application

On 16 April 2020, the German Federal Ministry of Labour and Social Affairs (BMAS) issued the ‘SARS-CoV-2 Occupational Health and Safety Standard’.

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The home office and company car taxation

While working from home, in the current situation, no regular journeys are generally being made to the employing company’s main office. In this case, […]

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GmbH (private limited company) shareholders’ meetings and resolutions – Exemptions in 2020

In the context of the coronavirus crisis, the COVID-19 Mitigation Act was newly introduced, on 27.3.2020. The Act includes simplifications with […]

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Obligations to pay rent during the crisis

In response to the COVID-19 pandemic, the German government has taken various measures to support businesses burdened with liquidity shortages. One […]

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