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New option model for partnerships – Part I: System change upon exercising this option

The Act on the Modernisation of Corporation Tax Law (Gesetz zur Modernisierung der Körperschaftsteuer, KöMoG) is likely to become applicable as of […]


Simplification of tax rules for many taxpayers

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.


Private usage of electric and hybrid vehicles

Propulsion technology is getting better and traditional concepts in this respect are being left behind and so, currently, the tax treatment of motor […]


Interest of 6% on tax arrears and tax refunds is unconstitutional

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 […]


Business hospitality expenses – New requirements from the Federal Ministry of Finance

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 […]


Basis rollover (Buchwertfortführung) when gifting stakes in partnerships

The transfer of stakes in commercial partnerships (Mitunternehmerschaften, or co-entrepreneurships) for no consideration is a transaction that, in […]


Renting to close relatives – The average market rent for the local area as an objective benchmark

Income from the letting and leasing of immovable assets and rights also includes, among other things, renting out residential property – frequently at […]


Deduction of input tax despite a free-of-charge contribution

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 […]


The double taxation of pensions looms

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 […]


Partnerships as controlled companies in a consolidated tax group (for VAT purposes)?

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 […]


Attention: Only a few more days, until the One-Stop-Shop (OSS) starts EU-wide

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!


Deadlines for 2020 tax returns have been extended

The deadlines for submitting the 2020 tax returns have been extended following an application by the coalition parliamentary group. The deadline for […]


Appeals statistics – Two thirds of appeals are successful

Every year, the Federal Ministry of Finance publishes statistics, based on the reporting by the federal states, about the processing of appeals in the […]


Intra-group loans – national and international

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 […]


Combating tax avoidance through the Defence against Tax Havens Act

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 […]


TSS for parking ticket machines, charging devices and merchandise management systems

Under Section 146a of the Fiscal Code (Abgabenordnung, AO) and Section 1 sentence 1 of the Cash Register Anti-Tampering Ordinance […]


Company cars while working from home – Employees are able to reduce their taxable usage benefit

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 […]


Crediting foreign withholding tax on capital gains against domestic (German) trade tax

The German Trade Tax Act does not have any separate provisions relating to the crediting of foreign withholding tax on capital gains. However, […]


No contractor status for supervisory board members – Tax court implements ECJ ruling

Supervisory board members are generally considered to be contractors who have to register for VAT and their remuneration is subject to VAT. However, […]


ATAD Transposition Act – Part II – The new CFC rules

After the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) had initially put forward two drafts for an ‘Act to Transpose the Anti-Tax […]

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