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Here you will find all articles of the PKF Magazine. New content is added to the archive every month. Use the filter option to search for specific topics that interest you or use the full-text search.

2027 Tax Reform - What changes will taxpayers be facing?

Tax

Expenses for accommodation rented for a short period - Trade tax add-back?

In Brief

No co-entrepreneurial risk for a silent partner without a risk

In Brief

EU Packaging Regulation - New obligations for businesses with respect to packaging, recycling and labelling

Legal

Comparable reporting in the case of structural changes - Practical example

Accounting & Finance

SEPA Instant Payments - New requirements for payment processes and fraud prevention

Accounting & Finance

Construction withholding tax - Key features and risks for recipients of construction services

Tax

Editorial 7+8/26

Comparable reporting in the case of structural changes - the principles

Accounting & Finance

Tax group - Requirements for the implementation of a profit transfer agreement

In Brief

Errors in preliminary VAT returns - Don’t put off making corrections until the annual return!

In Brief

Crediting foreign withholding tax against trade tax

In Brief

EU Inc. as a new European form of business organisation - Classification under company and tax laws

Legal

The community of heirs - Problems with the administration of estates

Legal

M&A - Transaction processes are being transformed by AI

Accounting & Finance

VAT exemption for educational services - Broadened scope of application with advantages and disadvantages

Tax

Gifts for particular reasons - Tax-exempt occasional gift or one that is subject to gift tax?

Tax

Editorial 6/26

Key project finance metrics - with the solar park as an example of their application

Accounting & Finance

Carnet - Mandatory electronic customs clearance from June 2026

In Brief

Is retroactive application of the 2016 inheritance tax reform possible?

In Brief

Voluntary Sustainability Reporting Standard for Non-listed Small and Medium-sized Enterprises (VSME) - Part 2

Accounting & Finance

Discount allowance - Applicable to intra-group sales, too

In Brief

It has been two years since the introduction of the eGbR - It is now time to take stock

Legal

Draft of the External Audit Regulations

In Brief

The Iran War as a global disruptive factor - Consequences for German small and medium-sized enterprises (SMEs)

Accounting & Finance

Company cars for shareholding managing directors - Documentation requirements have been tightened up

Tax

Hospitality expenses - New requirements via a circular from the Federal Ministry of Finance

Tax

Editorial 5/26

VSME Reporting: Sustainability reporting for small and medium-sized companies

Accounting & Finance

Consultancy costs in the case of the sale of a second-tier subsidiary

In Brief

€20,000 for Easter does not constitute an occasional gift

In Brief

Sale of shares during the year - Losses may be carried back

In Brief

Family asset pool company as a structuring instrument for estate planning - Recommendations on choosing the legal form

Legal

Repayment clauses in advanced training agreements – Legal classification and recent rulings

Legal

Benefits in kind as a component of compensation - Scope for structuring in employment contracts

Tax

NIS 2 has already entered into force - Many companies misjudge the extent to which they are affected

Legal

The home workplace as a permanent establishment for tax purposes - what companies now have to take into account

Tax

Editorial 4/26

Family asset pool company as a structuring instrument for estate planning

Tax

Lump-sum option in occupational pension schemes - The one-fifth rule does not apply

In Brief

The option to cancel via a button - a requirement for companies in the online distance selling business

Legal

Breach of the blocking period following a reorganisation - Tax concessions despite Section 22 of the Reorganisation Tax Act?

In Brief

The new active pension scheme from an employment law perspective

Legal

Artificial partition in kind - Treasury shares as economic goods that are eligible for a partition in kind

In Brief

Usufruct - Tax liability in the case of a redemption for consideration

In Brief

Shareholding in a GmbH as a special business asset - A loss is not to be taken into account for tax purposes

In Brief

Transferring business assets under the reservation of usufruct - Part II: Co-entrepreneurships

Tax

Tax group - Subsequent adjustment of a profit transfer agreement

In Brief

New Federal Ministry of Finance circular on the expenses incurred for the maintenance and modernisation of buildings

Tax

Deduction of business expenses in the case of contracts between related parties - There is no written form requirement

Tax

Editorial 3/26

Classification of investments in intelligent infrastructures in the financial accounts and the tax accounts

Accounting & Finance

Road Traffic Regulations - Is it permissible to brake to avoid a pigeon?

In Brief

Revenue recognition in the case of partial performance in property developer contracts

In Brief

Retroactive effect of invoice corrections on input tax deduction

In Brief

Contributing a family home to a spousal partnership under German civil law is exempt from gift tax

In Brief

Corporate entities can likewise apply for exemption certificates

Tax

The digital legacy – What happens with data after death?

Legal

Transferring business assets under the reservation of usufruct - Part 1: Sole proprietorships

Tax

Cross-border activities - New Federal Ministry of Finance circular provides only partial simplifications

Tax

Editorial 2/26

Kiefernsetzlinge in Baumschule

Multiplier assessment – Mystery box with misleading results

Accounting & Finance
Zug im Frankfurter Bahnhof zur Reinigung

Provisions for ‘future’ maintenance are not permissible

In Brief

Old life insurance policies - Taxation of pension payments?

In Brief

New requirement to verify payees for credit transfers

In Brief

Parking in breach of contract - Towing away from a space on the property that is not included in the rent?

In Brief

Online formation of a GmbH [German private limited company] - Possibilities for entrepreneurs and founders

Legal

New pay transparency - the deadline for implementation and what employers need to know about this

Legal

The marketable part of the right to a name as an economic good

Tax
Eine Reihe aufgestellter Dominosteine

New obligations under Section 153(4) of the German Fiscal Code - Extension of obligations to notify and to correct

Tax
Frau freut sich über Gutscheine

Benefits in kind for employees - Tax exemption limits and the particularities in the case of vouchers

Tax

Editorial 12/25

Person geht durch geöffnete Tür in Richtung 2026

2025 Tax Amendment Act - Relief, digitalisation and simplification for everybody

Tax

Inclusion in aggregate wages and salaries of the remuneration paid to members of a partnership pursuant to Section 13a of the Inheritance and Gift Tax Act

In Brief
Makler und Mieterin unterzeichnen Dokument

Moving out of an apartment - A signed handover report is binding

In Brief

Sale of shares in a GmbH while continuing to work as the managing director - How do the profits have to be taxed?

In Brief
Person zieht Rollkoffer durch Flughafen

Can annual leave (or payment claims in lieu thereof) expire on termination of the employment relationship?

Legal

Bolstering the job market - Tax-exempt active pension and more …?

Legal
Produktionsanlage mit IT-Ausstattung

Financing tools for tackling transformation tasks at SMEs

Accounting & Finance
Person hält Stapel von 1-Euro-Münzen zwischen ihren Fingern

Inherited assets under the regime of the community of accrued gains - Part II: Structuring options

Tax

Crediting of trade tax - Who is entitled to the credit in the event of death?

Tax

Editorial 11/25

Collage aus Seniorenpaar und Summen in Euro

Inherited assets under the regime of the community of accrued gains - Part 1: A practical case study

Tax

Exemption from tax on interest from a life insurance policy

In Brief
Landwirtin kontrolliert ihre Solaranlage

VAT on the direct consumption of self-generated energy

In Brief

Amended Principles of Proper Keeping and Retention of Accounts, Records and Documents in Electronic Form and for Data Access - Adjustments to take account of electronic invoices from 2025

In Brief

Credit card use - Disclosure of SMS TANs constitutes negligence

In Brief

Share purchase - Doubts about the double assessment of real estate transfer tax when there is a time lag between the signing and closing

In Brief
Bauarbeiter trägt Baumaterialien über Baustelle

Even self-employed building workers are normally obliged to pay social security contributions.

Legal

The validity of change-of-control clauses (e.g., in lease agreements)

Legal
Beraterin lädt ihr E-Auto

Immediate Programme for Investment - Focus on reduction in corporation tax rate and effects on deferred taxes

Accounting & Finance

Holiday home - Primary workplace tax trap

Tax
Student macht sich Notizen beim Online-Seminar

Watch out for VAT - Pitfalls for international online education providers in Germany

Tax

Editorial 10/25

Waage auf Weltkugel mit Flaggen im Hintergrund

New presentation of the income statement in financial reporting in accordance with IFRS 18

Accounting & Finance

Absence of the notary’s signature - the validity of a contract of inheritance

In Brief
verhakte Hände Frischvermählter

Nuptial agreements in "entrepreneurial marriages”

Legal

New minimum wage amounts and new upper limits for the amount that can be earned by those with mini jobs as of 2026/27

In Brief
Berater vor Londoner Skyline

Method of determining income for a foreign partnership

Accounting & Finance
Modernes Büro in Altbau

Commercial lease agreements - The problematic path from the written form to the text form

Legal

Tax thresholds - Differentiating between gross and net values

In Brief

Acquisition-related production costs - Tax traps when acquiring property in need of renovation

Absence of the notary’s signature - the validity of a contract of inheritance

In Brief
Geschäftspartner reichen sich die Hand

Transfer of company shares as a gift in the context of business succession planning

Tax

Editorial 9/25

Collage aus Balkendiagramm und Handzeichen

Immediate programme of tax incentives for investment to boost the competitiveness of Germany as a business location

Tax

An update on the confirmation of foreign VATINs

In Brief
Berater schult zu KI-Themen

Artificial intelligence - Mandatory training for employees at companies that use AI

In Brief

A notice of termination via recorded delivery without a delivery receipt is ineffective

In Brief

Tax-exempt integration subsidy - Amounts and benefits for employers

Legal

Changes to evidence of export deliveries

In Brief
Teddybär mit Pfote vor dem einen Auge

New periods of protection after a miscarriage - Adjustments to the Maternity Protection Act

Legal
Siedlung aus Vogelperspektive

Deferral of a purchase price claim - Taxable capital gains despite interest waiver?

Tax

Changes to the legislation on the conversion of companies - A loan receivable as consideration is no longer possible

Tax
Frau zeigt Kollegen Arbeit an Bildschirmen

Draft of a supplementary Federal Ministry of Finance circular on e-invoicing

Tax

Editorial 7-8/25

Hände am Laptop mit Grafik KI Tools

Use of AI in sustainability reporting - Part 2: Application tools

Accounting & Finance
Historisches Hausdach mit Solaranlage

Renewable energy sources - Solar units on historic listed buildings are permissible

In Brief

Social Media - Entitlement to full use of inherited Instagram accounts

In Brief
alte Frauenhand hält Stift und schreibt auf Briefpapier

Tight requirements for the validity of emergency wills

Legal

The ‘Berlin Will’ - Financial support for the building of a house as a trigger for the compulsory portion penalty clause?

Legal
Windräder auf grünem Feld

New IFRS rules for power purchase agreements

Accounting & Finance
Mann zeigt Wohnungsschlüssel

Housing as a tax structuring instrument

Tax

Deduction for trade tax purposes when a business is leased out - The Federal Fiscal Court has clarified important practical issues

Tax
Junge Frau beim Bäcker zahlt am Kartenlesegerät

An update on the obligation to report cash registers as specified in the German Fiscal Code

Tax

Editorial 6/25

Blauer Container mit "Europäischer Union" Logoaufdruck schwebt am Kranhaken

US additional tariffs - Impact on EU imports of goods and international trade relations

Tax

No flat-rate holding company discount when the net asset value method is applied

In Brief

‘One-sided’ revocation of a joint will is not possible

In Brief

Input VAT deduction for intra-group services

In Brief
Mann am Laptop mit Blick auf Bergpanorama

Austria’s Teleworking Act - New challenges for cross-border working situations

Legal
Bürosituation, 2 junge Kollegen gehen freundschaftlich nebeneinander, einer auf Fahrrad

Financial participation for employees - Bad leaver clauses are problematic

Legal

Discrimination - Employers bear the responsibility for equal treatment also in relation to third parties

In Brief

VAT liability in the case of the early termination of a contract for services

In Brief
Grafik mit Uhr und Icons für Büroorganisation

RPA (robotic process automation) as an efficiency booster in the area of finance and tax departments

Accounting & Finance
Grafik Zahnräder greifen ineinander

Use of AI in sustainability reporting - Part I: The report preparation process

Accounting & Finance

Property letting - Merely owning property does not establish residency in Germany

In Brief

Inheriting securities portfolios - Structuring guidelines for reducing tax

Tax

Tax policy plans of the new coalition government in Germany

Tax

Editorial 5/25

Hand hält Kompass, der in vier Richtungen weist

Moving abroad - Tax risks and avoidance strategies, Part II Application options

Tax
Kleinkind mit Musiklehrer am Klavier

Tax exemption for educational services - New rules as of 2025 have resulted in legal uncertainties

Tax

Letting - Payments into the maintenance reserve are not immediately deductible for tax purposes

In Brief

Disposable packaging tax is constitutional

In Brief

German cash register legislation - FAQs updated by the fiscal administration

In Brief
Automobilindustrie Fertigung mit 2 Personen im Hintergrund

Staff leasing - Restriction of the corporate group privilege

Legal

Federal Fiscal Court - The purchaser of a property is not liable for VAT that has been incorrectly stated in the tenancy agreements that have been taken over

In Brief
Anwältin und Mandant im Gespräch

Bonus payments as constructive dividends - Limited liability company principles only conditionally applicable to a joint stock corporation

Tax

Recording of working time can also be required for domestic employees

In Brief

Editorial 4/25

CSRD CSDDD Große Entlastung für den Mittelstand

EU-Omnibus package - Sustainability reporting on the brink of extinction?

Accounting & Finance

Prohibition on the deduction of a part of business expenses for holding partnerships

In Brief
Besprechung unter Berater:innen mit Unterlagen und Tablett

Invoices and payment reminders - Preparations for successful receivables collection

Legal

Reduced-interest rate loan - Calculation of the interest-rate advantage for gift tax purposes

In Brief
Fußballspieler aus der Perspektive hinter einem Tor und Torwart

League clause in employment contracts - Relegation is not a legitimate reason for setting a time limit

In Brief

Acquisition-related production costs for an owned apartment

In Brief

The use of a (qualified) digital signature for annual financial statements - is permitted?

Legal

Excessive purchase price - Possibility of double taxation?

In Brief
Pinsel und vermischte Ölfaben

Offsetting of losses for tax purposes - An overview of the changes

Tax
Postzustellung mit Post-Lastenrädern und Briefzustellern

Changes to German postal services with implications for tax-related postal letter communications

Legal

Change in the definition of a group within the meaning of the German Inheritance and Gift Tax Act?

Tax

Editorial 3/25

Kollage aus Tabelle und Weltkugel-Symbol

Transfer pricing documentation - Transaction matrix is required

Tax

An update on the German business identification number

In Brief
Mutter überträgt Firmenanteile an ihren Sohn

Redemption for consideration of a gratuitous usufruct is not taxable

In Brief

The gifting of an encumbered property does not constitute a sales transaction

In Brief

Understanding emoji meanings in WhatsApp messages

Legal

Obligation to provide proof for accidents involving wild animals - Claimants required to produce unambiguous evidence

In Brief
Berater unterschreibt digital auf Tablet

Digital employment agreements are now possible

Legal
Büroangestellter steht vor riesigem Prozentzeichen

Financial Management - Beware of the interest rate trap

Accounting & Finance
beleuchtete Villa im mediterranen Setting

Moving abroad - Tax risks and avoidance strategies, Part 1 Practical case study

Tax

EU legal action over reinvestment reserve for capital gains on the sale of real estate

In Brief

Real Estate Tax Reform - Nasty surprises in initial assessment notices

Tax

Editorial 2/25

Datenströme und Währungssymbole Euro und Pfund

Privately-held foreign currency accounts - Risk of additional charges due to new reporting obligations for German banks as of 2025

Tax
Kollage aus leuchtend grünem Auge mit ESG-Symbolen

ESG reporting - Process documentation is necessary

Accounting & Finance

Gifts to customers - Avoid the tax pitfalls

In Brief

Medical Research Act - New rules bolster Germany as a research location

In Brief

Social security contribution thresholds for 2025

In Brief
älteres Paar schaukelt gemeinsam auf Paarschaukel

Tax optimisation between spouses by applying the ‘statutory property regime swing’

Legal
digitaler Fingerabdruck und Datenströme

Transparency register - Need for action on account of new EU-wide standards for reporting obligations

Legal
Sachbearbeiterin arbeitet an zwei Bildschirmen mit Rechnungen und Tabellen

E-invoicing obligation with transitional periods and simplifications

Tax
kleines Geschenk in Packpapier mit Schleife

Disproportionate payments as gifts?

Tax

Editorial 1/25

Kollage aus farbigen Flächen und Strahlen sowie Händen, die ein Fernglas halten

The 2024 Annual Tax Act - Many details and the reform of small enterprise taxation

Tax

Sale of shares - Taxation of earn-out payments

In Brief
Brief wird in Postkasten eingworfen

Short-time working allowance - Apply in due time as it cannot be granted retroactively

In Brief

German Whistleblower Protection Act - A whistleblower from the EU Parliament has received compensation

In Brief

Inheriting despite divorce - The designation of an heir determined before getting married will prevail if no further provisions are put in place

In Brief

Influencers - Tax pitfalls in the case of self-marketing

In Brief
Kollegin mit Laptop schaut sich Unterlagen an

Bureaucracy Reduction Act (BEG IV) - Important new tax regulations

Legal

Sustainable business practices as a foundation for future-proof governance

Accounting & Finance
moosbewachsene Baumwurzeln

Root Theory in the context of accounting for adjusting events

Accounting & Finance
Blick über Stadtzentrum mit Kirchturm und altem und neuen Baubestand

Real estate tax 2024 - Current uncertainties with respect to the legal situation

Tax

Alternative ways to implement employee share schemes

Tax

Editorial 12/24

Kollage aus geöffneten Händen, Weltkarte und Prozentwerten

Minimum tax - A challenge not only for large corporate groups

Tax

Information about the new business identification number

In Brief

Statement of service charges and heating costs - Tenant's right to inspect the supporting documents

In Brief

Allowable work-related costs frequently deducted by employees

In Brief
Handwerker baut Küche in Wohnhaus auf

Builders’ and tradesmen’s services - No tax relief in the event of an unsolicited prepayment

In Brief

Acquiescence to the use of a plot of land solely as a favour - The plot of land may be reclaimed at any time

Legal
Person eilt zur einfahrenden U-Bahn

Social security - Obligation to pay contributions in the event of a delay in flat-rate taxation

Legal

The Federal Ministry of Finance has updated the allocation of purchased supplies to a business

Tax
Frachter wird in Werft repariert

Tonnage tax - Strict requirements for lump sum taxation

Tax

Procedural documentation - Important in the context of a tax audit and as a business management tool

Tax
Bauarbeiter tragen Balken auf Baustelle

Property acquisitions - Immediate deduction of upkeep expenses or recognition of acquisition-related production costs?

Tax

Editorial 11/24

Kollage aus Lexikon-Auszug zum Begriff immateriell sowie farbigen Köpfen

New rules for management reports - Disclosure obligations with respect to intangible resources

Accounting & Finance

Inheritance tax - Restricted use of the 90% non-operating assets test

In Brief
Arbeiter stehen vor Windrädern

2024 German Funding Guide (Förderkompass 2024)

In Brief
Person im Rollstuhl zahlt Parkticket

Better accessibility for products and services - New legal regulation comes into force

Legal
freundliche Atmosphäre bei Meeting unter Beratern

“Restructure or resign“ – Dealing with stubborn shareholders in times of crisis

Legal

The new platform economy - opportunities for SMEs on platforms in a digital ecosystem

Accounting & Finance

Editorial 10/24

Farewell party with presentation of the successor - Company event or a private party for the bank’s executive board?

Tax
drei Wassergläser, die unterschiedlich voll gefüllt sind

Tax recognition of incongruent profit distributions

Tax