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When rental apartments are rented out via online portals there is a risk that the actual use of the living space will be different to the one that was […]

Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited scope to provide proof of an actual […]

Tax saving potential cannot be generated by rotating the holdings of two shareholders in a GmbH [German private limited company] among each other if […]

In recent years, trade tax add-backs have frequently been the subject of disputes between taxpayers and the fiscal administration. Tax audits rarely […]

In the course of the energy transition process, electromobility is being encouraged in a number of ways. It will also be necessary to develop the […]

While, in the past, sales revenue and profit were regarded as the sole criteria for economic success, these days, companies also have to be judged on […]

The ‘Act for better protection of whistleblowers as well as for the transposition of the EU directive on the protection of persons who report breaches […]

On 22.3.2023, the EU Commission presented a draft directive on common criteria against greenwashing and misleading environmental claims. The […]

Employers are able to provide an attractive benefit to their employees in the form of tax-free payments for health promotion up to a value of €600 per […]

When children are studying or undertaking vocational training their parents frequently help them out financially. If the child does not live at home […]

Under the German Foreign Transactions Tax Act, exit tax has to be paid by those who hold substantial stakes in a corporation (at least 1%) and who […]

The fundamental changes to the Real Estate Transfer Tax Act (Grunderwerbsteuergesetz, GrEStG) are now sufficiently well known. Their aim was to […]

Capital gains on personal property are not generally subject to income tax. Even the capital gain on a property that was used to generate income from […]

According to a ruling recently issued by the Federal Fiscal Court (Bundesfinanzhof, BFH), payments made to tenants to compensate them for moving out […]

If an employee residing in Germany works abroad then the question that arises is if and to what extent the income can also be taxed in Germany. Even […]

The effects of compound interest while building assets are mainly impacted by the tax implications. In the previous article we had a look at private […]

A provision for liabilities of uncertain timing or amount presupposes, among other things, that payment is more likely than not. According to a ruling […]

Disclaiming an inheritance is a move that could be considered not merely where the aim is to avoid personal liability for the deceased person‘s debts. […]

When usufruct agreements are made between, in particular, parents and their (under-age) children, disputes over the recognition for tax purposes […]

The requirements for creating a provision within the meaning of Section 6a of the Income Tax Act (Einkommensteuergesetz, EStG) would generally not be […]