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Modernisation of external tax audits – Few advantages and extensively expanded obligations

In recent years, various measures have been taken in respect of external tax audits or tax audits (TA), which constitute important parts of tax […]

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New reporting obligations for digital platform operators

The so-called Platform Tax Transparency Act (Platt­formen-­Steuertransparenzgesetz, PStTG) has been in force since 1.1.2023. This Act obliges digital […]

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Changes to the German Valuation Act – Hidden inheritance tax rises due to increased property values?

Changes to the Valuation Act (Bewertungsgesetz, BewG) came into force together with the 2022 Annual Tax Act (Jahressteuergesetz 2022, JStG 2022). The […]

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Disposal of a business in return for a pension – Right to choose between immediate taxation and inflow taxation

According to a German supreme court ruling, those who dispose of their businesses and, in return, allow recurring payments to be made to them (e.g. a […]

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The German tax group for VAT purposes is in need of reform – Landmark ECJ judgements

Two referrals by the Federal Fiscal Court (Bundes­finanzhof, BFH) brought before the ECJ the question as to whether or not the German regulation […]

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The multi-tier group – Which is the controlling company and which is the dependent company?

In the event of intra-group restructuring, under certain conditions, it is possible to avoid real estate transfer tax (RETT) via the so-called […]

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Changes in the taxation rules applicable to photovoltaic systems – Part II – VAT treatment

In the last article, in January, with regard to the taxation of photovoltaic systems, we looked at the new regulations applicable to income tax that […]

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Determining customs values for transactions between affiliated companies – Are subsequent adjustments allowed?

In the case of transactions between affiliated companies, the fiscal administration likes to presume that these companies invoice each other not in […]

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Recognition for tax purposes of the costs of studying abroad

A course of study in a foreign country usually entails additional costs. Whether or not and to what extent the costs of studying abroad – especially […]

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Voluntary capital contributions to increase the amount of loss relief in the case of partnerships

In the case of partnerships, a partner may normally deduct losses, for tax purposes, solely up to the amount of the contractually agreed capital […]

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Recognition of an agreement as an invoice – Current ECJ requirements

The ECJ has expressed its view on the question of whether or not an agreement may be regarded as an invoice and the criteria that would have to be […]

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German Real Estate Transfer Tax – Notification of a unification of shares

Real estate transfer tax (RETT) is payable not just on property acquisitions. It can also arise if, for example, as a result of a unification of […]

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Refurbishment expenses that can be immediately deducted after withdrawal of a residential property

If extensive maintenance and modernisation measures are carried out at rental properties within three years of acquiring them then there would be a […]

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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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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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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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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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