You are here:
The Act on the Modernisation of Corporation Tax Law (Gesetz zur Modernisierung der Körperschaftsteuer, KöMoG) is likely to become applicable as of […]
A tax amendment act that came into force on 9.6.2021 will make life simpler for many taxpayers and provide improved possibilities for deductions.
Propulsion technology is getting better and traditional concepts in this respect are being left behind and so, currently, the tax treatment of motor […]
Interest becomes due on tax arrears and tax refunds if 15 months after the end of the calendar year in which the tax liability arose the tax has not […]
In the Federal Ministry of Finance’s circular, of 30.6.2021, the fiscal authority took into account the developments in digitalisation in the area of […]
The transfer of stakes in commercial partnerships (Mitunternehmerschaften, or co-entrepreneurships) for no consideration is a transaction that, in […]
Income from the letting and leasing of immovable assets and rights also includes, among other things, renting out residential property – frequently at […]
In principle, businesses can deduct as input tax the VAT that is legally due on the supply of goods or other services that have been provided for […]
In a recent ruling from 19.5.2021 (case: X R 33/19), the Federal Fiscal Court (Bundesfinanzhof, BFH) confirmed that the current arrangements for the […]
In a recent ruling, the ECJ came to the conclusion that the opinion held, up to now, by the Federal Fiscal Court (Bundesfinanzhof, BFH) on the […]
Anyone wishing to declare turnover and VAT via OSS from 1 July 2021 must register for OSS (EU) by 30 June 2021 at the latest!
The deadlines for submitting the 2020 tax returns have been extended following an application by the coalition parliamentary group. The deadline for […]
Every year, the Federal Ministry of Finance publishes statistics, based on the reporting by the federal states, about the processing of appeals in the […]
When setting up subsidiary companies the question that always arises is whether it makes more sense to have funding in the form of equity capital or […]
The draft of the Act to Combat Tax Avoidance and Unfair Tax Competition, which was presented on 31.3.2021, aims to drain tax havens by imposing tax on […]
Under Section 146a of the Fiscal Code (Abgabenordnung, AO) and Section 1 sentence 1 of the Cash Register Anti-Tampering Ordinance […]
When employees also use company cars for private purposes, normally, they have to pay tax every month on a lump sum of 1% of the gross list price of […]
The German Trade Tax Act does not have any separate provisions relating to the crediting of foreign withholding tax on capital gains. However, […]
Supervisory board members are generally considered to be contractors who have to register for VAT and their remuneration is subject to VAT. However, […]
After the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) had initially put forward two drafts for an ‘Act to Transpose the Anti-Tax […]
Page 1 of 3.